WorldWideScience

Sample records for current account deficits

  1. DETERMINANTS OF CURRENT ACCOUNT DEFICIT AND ECONOMY POLICIES PRACTICES FOR CURRENT ACCOUNT DEFICIT IN TURKISH ECONOMY

    Directory of Open Access Journals (Sweden)

    Veysel Karagol

    2017-03-01

    Full Text Available In last years with the impact of rapid globalization and financiallisation current account deficit became a major problem for Turkish economy. Hence, many studies have been conducted foreseeing for policy recommendations and precautions against the current deficit. In this study, by considering determinants of current account deficit and implemented policies, it is intended to provide policy recommendations for closing the deficit. As part of this goal, the determinants of current account deficit and impacts of the determinantsa re discussed. Also, by mentioning monetary and fiscal policies during the period 2003-2015 overall assessment of the policies and a set of policiy recommendations for the next periods were presented. The most important result achieved by the study is applying discussed structural reforms in able to have quick progress in dealing with the current account deficit would have a great effect.

  2. A sustainability analysis of Serbia’s current account deficit

    Directory of Open Access Journals (Sweden)

    Boljanović Srđan

    2012-01-01

    Full Text Available The global economic crisis have important implications for international capital movements, which further sharpens the question of the sustainability of permanent current account deficits in Southeast Europe. The goal of this paper is to analyze the medium and long-term sustainability of Serbia’s current account deficit. The first part of the paper presents a factor analysis of the sustainability of Serbia’s current account deficit. In the second part of the paper the theoretical model created by Milesi-Ferretti and Razin is used to access Serbia’s medium term current account sustainability. On the basis of Reisen’s theoretical work (Reisen methodology and by adding net reinvested earnings from foreign direct investment to the model, a new (modified model for assessing the long-term sustainability of a country’s current account deficit is presented. The created model was used for assessing the long-term sustainability of Serbia’s current account deficit.

  3. Current account deficit sustainability in selected transition economies

    Directory of Open Access Journals (Sweden)

    Aleksander Aristovnik

    2006-05-01

    Full Text Available The article examines the question of whether the current account deficits seen inselected transition economies in recent years mainly as a symptom of the dynamiceconomic activity of the catching-up process are a source of potentialmacroeconomic destabilisation. Given the possible significant reduction of capitalflows, as well as restrictions and lessons from recent financial crises, currentaccount deficits must be closely monitored in the region. In this respect, the issue of‘current account sustainability’ in seventeen transition economies is investigated.For this purpose, two accounting frameworks (Milesi-Ferreti and Razin, 1996;Reisen, 1998 based on certain strict assumptions are employed. The results showthat if the observed level of foreign direct investment (FDI flows is kept in themedium run almost all countries could optimally have a higher level of externaldeficit, with the exception of countries such as Baltic States, Hungary, Macedonia,Moldova and Romania. Accordingly, the maintenance of relatively large FDIinflows (especially greenfield investments to national economies is a key priority insecuring future external sustainability. In the end, the results indicate that currentaccount deficits of transition economies that exceed 5 percent of GDP generallyinvolve problems of their external sustainability

  4. United States current account deficits: a stochastic optimal control analysis

    OpenAIRE

    Stein, Jerome L.

    2006-01-01

    The "Pessimists" and the "Optimists" disagree whether the US external deficits and the associated buildup of US net foreign liabilities are problems that require urgent attention. A warning signal should be that the debt ratio deviates significantly from the optimal ratio. The optimal debt ratio or debt burden should take into account the vulnerability of consumption to shocks from the productivity of capital, the interest rate and exchange rate. The optimal debt ratio is derived from inter-t...

  5. Turkey’s Current Account Deficit Problem and Its Effects on the European Union Accession

    Directory of Open Access Journals (Sweden)

    Osman Zekayi Orhan

    2014-06-01

    Full Text Available In developing countries, long-term current account deficits may cause serious problems in the economy. Turkey's current account deficit and the financing of this deficit is one of the most widely debated issues in recent years. There are two different views about the emergence of the current account deficit. According to the first view, the current account deficit is due to the increase in demand created by economic growth after the 2001 crisis. According to the other opinion, this deficit is a result of an overvalued domestic currency, which is created by high interest rates accelerating the flow of short-term speculative capital. Since the current account deficit is financed with debt, the increasing external debt of the country is threatening the future of the economy. In this study, firstly the current account deficit problem in Turkey and the factors affecting the current operations which play an important role in financing the short-term capital movements are explained. Secondly, the policies to ensure the current account balance are defined. Finally the effects of the current account deficit problem on the European Union accession is discussed.

  6. CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA

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    Arus Tunian

    2015-07-01

    Full Text Available The article is devoted to the study of the problem of economic growth in Armenia. It is identified the nature of the balance of payments of the country, indicating a net debtor position, which leads to inherent deterioration of the international investment position. A small open economy of Armenia moves to a new phase of development, in the frame of the integration processes within the Customs Union and the Eurasian Economic Union of Russia, Belarus and Kazakhstan. One of the main characteristics of the Armenian economy vulnerability remains a negative balance in foreign trade, which continues to grow, despite the export growth. Economic growth is provided, as before, mostly due to the sale of raw materials - non-ferrous metals and metal ores, both in the primary as well as in the previous preprocessing. Estimating the econometric VAR models revealed that the negative current account impacts on GDP growth negatively.

  7. Is the U.S. Current Account Deficit Sustainable

    Science.gov (United States)

    2010-04-02

    much larger CA deficit and debt path than simulated. Economist Paul Krugman estimates that the dollar would need to depreciate by at least 35% from...the CA 31 Paul Krugman , “Will There Be a Dollar Crisis?” Economic Policy, July 2007, p

  8. Thirty years of chronic current account deficit 1972-2001:The case of Pakistan

    Institute of Scientific and Technical Information of China (English)

    Saqib Gulzar; HUI Xiao-feng

    2006-01-01

    Pakistan has been suffering from a chronic deficit in the current account for many decades. Current account deficit strengthens the foreign currency against the home currency which makes imports of good and services more expensive as compared to exports and causes devaluation of home currency. The main objective of this paper is to find out how the current account deficit is influenced by different economic factors. Our regression model' s estimated results indicate that the percentage change in the volume of imports, foreign direct investments and total consumption are positively correlated and, on the other hand, exports, workers remittance,growth in agriculture and manufacturing are negatively correlated with the current account balance of Pakistan during the observed period 1972-2001.

  9. THE CURRENT ACCOUNT DEFICIT AND THE FIXED EXCHANGE RATE. ADJUSTING MECHANISMS AND MODELS.

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    HATEGAN D.B. Anca

    2010-07-01

    Full Text Available The main purpose of the paper is to explain what measures can be taken in order to fix the trade deficit, and the pressure that is upon a country by imposing such measures. The international and the national supply and demand conditions change rapidly, and if a country doesn’t succeed in keeping a tight control over its deficit, a lot of factors will affect its wellbeing. In order to reduce the external trade deficit, the government needs to resort to several techniques. The desired result is to have a balanced current account, and therefore, the government is free to use measures such as fixing its exchange rate, reducing government spending etc. We have shown that all these measures will have a certain impact upon an economy, by allowing its exports to thrive and eliminate the danger from excessive imports, or vice-versa. The main conclusion our paper is that government intervention is allowed in order to maintain the balance of the current account.

  10. Financing of current account deficit in new member states and Croatia

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    Radmila Jovančević

    2008-06-01

    Full Text Available The aim of this paper is to analyze the transition results in the countries of the last wave of accession to the European Union. After they joined the EU, the average productivity growth dropped in the fi rst year, but later this was overcome. While the rate of GDP growth rose in most NMS countries, current account deficits remained very high and foreign direct investments were not capable of covering current account defi cits in all NMS countries. Both the rising external debt in many NMS countries and the accumulation of household debts resulting from fast credit growth create a risk in most countries. The comparative analyses show that some governments need to work at sustainable economic policies to keep infl ation under control and reduce external vulnerability. The conclusion of the paper is that regardless of the availability of EU funds, national investment policy will have considerable impact on the real growth of the economy.

  11. A CAUSAL RELATIONSHIP BETWEEN OIL PRICES CURRENT ACCOUNT DEFICIT, AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FROM FRAGILE FIVE COUNTRIES

    Directory of Open Access Journals (Sweden)

    Yuksel BAYRAKTAR

    2016-09-01

    Full Text Available The main objective of this study is to determine the impact of oil prices in the Fragile-Five countries (Brazil, Indonesia, South Africa, India, and Turkey on current account deficit and growth. In this study, the method of panel data analysis was used and the period of 1980-2014 was examined. The Levin, Lin, & Chu panel; Im, Pesaran, and Shin W-stat; ADF-Fisher Chi-square; and PP-Fisher Chi-square unit root tests were used to determine the stability of data before panel data analysis. The results of the study can be expressed as follows. i There was a statistically meaningful relationship in oil prices with both GDP and the current account deficit. While there was a positive correlation between oil prices and GDP, there was a negative relationship between oil prices and current account deficit. ii No long-term relationship was found between GDP and oil prices; there was a long-term relationship between current account deficit and oil prices as determined by the cointegration tests. iii Causality test also showed the presence of a bidirectional relationship between GDP and oil prices.  Causality between oil prices and the current account deficit was one-way from the variable of oil price to the variable of current account deficit.

  12. Testing for causality between the foreign direct investment, current account deficit, GDP and total credit: Evidence from G7

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    Akbas Yusuf Ekrem

    2013-01-01

    Full Text Available In this study, countries were analyzed between 1990 and 2011 in order to determine whether a causal relationship exists among current account deficit, GDP, foreign direct investment, and total credits of G7. Analysis took into account the cross-sectional dependence and was applied to test the causality among the variables form the panel. Firstly, panel unit root tests were used for determining stationary of variables. As a result of the panel unit root tests, it was found that GDP and foreign direct investment have a stationary structure and that total credits and current account deficit contain unit root. In order to see whether there is a long-term relationship among the variables or not, the panel co-integration test was used. As a result of the test, it was concluded that there is a co-integration relationship among the series. The possibility of a causal relationship was analyzed among the variables using the causality test developed by Elena Ivona Dumitrescu and Christophe Hurlin (2012. Results of the analysis showed a unidirectional causal relationship from current account deficit and foreign direct investment to GDP. Bidirectional causality was found between current account deficit and total credits. Finally, a unidirectional relationship was found from foreign direct investment to current account deficit and total credits.

  13. Analyzing The Relationship Among The GDP - Current Account Deficit and Short Term Capital Flows: The Case of Emerging Markets

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    Yusuf Ekrem AKBAŞ

    2014-12-01

    Full Text Available In this study, it was analyzed if there was causal relationship among the current deficit, short term capital flows and economic growth in emerging markets. Before causality test was done, CDLM tests were done in order to the fact that to be able to determine if there was cross section dependence in countries form the panel. At the end of CDLM tests cross section dependence in emerging markets form the panel was determined. Then, panel causality test developed was done. According to the result of panel causality test bidirectional causality between current account deficit and GDP, unidirectional causality from short term capital flows to current deficit and GDP were determined.

  14. Current account imbalances in the euro area

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    Klára Plecitá

    2013-01-01

    Full Text Available While the current account balance for the euro area as a whole has been in balance, divergences in current account positions among the euro-area members have widened since the introduction of the common currency euro. During the last 13 years Portugal, Greece and Spain have run large and persistent current account deficits, whereas Luxembourg, the Netherlands, Finland or Germany have displayed during the same period large and persistent surpluses. However, there is no unambiguous agreement among economists, whether this divergence of current account positions of the euro-area countries mirrors growing intra-euro-area imbalances (Gros, 2012 or just reflects proper functioning of the European integration process (Schmitz and von Hagen, 2009. Therefore, the aim of this paper is to estimate equilibrium current account position for each of the original 12 euro area countries so that it is possible to assess whether the divergence of intra-euro current account balances could be explained on the basis of economic fundamentals or it just reflects misallocation of resources and thus macroeconomic imbalances. The equilibrium current account balance is estimated using a panel-econometric technique for a sample of 30 industrial countries, which represent euro-area member states and their main business partners, over the period 1993–2011. Economic fundamentals affecting the equilibrium current account position are selected on the basis of the saving-investment balance, the trade balance and the net income balance, to ensure that we take into an account all theoretically important explanatory variables. We find that the main determinants of current account norms in our sample are fiscal balance, a country’s net international investment position, oil balance and a country’s stage of economic development. The major part of the euro-area countries exhibits current account positions close to their equilibrium levels with the exception of the Netherlands and

  15. 228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

    African Journals Online (AJOL)

    First Lady

    2013-01-28

    Jan 28, 2013 ... extension by Obstfeld and Rogoff, (1995) in open economy macroeconomics .... worsens the U.S. current account deficit by 47 cents by using Romer and ..... crowding-out hypothesis in Pakistan's manufacturing industry. The.

  16. Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

    OpenAIRE

    1997-01-01

    The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

  17. Financial markets and the current account: emerging Europe versus emerging Asia

    OpenAIRE

    Herrmann, Sabine; Winkler, Adalbert

    2009-01-01

    Financial globalisation has been associated with divergent current account patterns in emerging market economies. While countries in emerging Asia have been running sizeable current account surpluses, countries in emerging Europe have been facing large current account deficits. In this paper we test for the relevance of financial market characteristics in explaining divergent current account patterns in emerging Europe and emerging Asia based on the assumption that both regions constitute two...

  18. Evaluating cognitive and motivational accounts of greater reinforcement effects among children with attention-deficit/hyperactivity disorder

    OpenAIRE

    Fosco, Whitney D.; Hawk, Larry W.; Rosch, Keri S.; Bubnik, Michelle G.

    2015-01-01

    Background Attention Deficit/Hyperactivity Disorder is associated with cognitive deficits and dysregulated motivation. Reinforcement improves cognitive performance, often to a greater degree among children with ADHD compared to typically-developing controls. The current study tests the degree to which cognitive (individual differences in baseline cognition) and/or motivational (individual differences in Sensitivity to Reward; SR) processes can account for diagnostic group differences in reinf...

  19. Real convergence, financial markets, and the current account – Emerging Europe versus emerging Asia

    OpenAIRE

    Herrmann, Sabine; Winkler, Adalbert

    2008-01-01

    This paper examines the relevance of financial market characteristics for explaining the catching-up process in Europe and Asia. Global financial integration has been associated with divergent patterns of real convergence and the current account in emerging markets. While countries in emerging Asia have been running sizeable current account surpluses, countries in emerging Europe have been facing large current account deficits. In this paper we test for the relevance of financial market chara...

  20. Challenges of Environmental Management Accounting - Current Accounting Practices

    National Research Council Canada - National Science Library

    Prof. Ph.D. Gheorghe Popescu; Prof. Ph.D. Adriana Popescu; Univ. Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    ...).Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials...

  1. Challenges of Environmental Management Accounting –- Current Accounting Practices

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    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  2. Challenges of Environmental Management Accounting ?- Current Accounting Practices

    OpenAIRE

    Prof. Ph. D. Gheorghe Popescu; Prof. Ph.D . Adriana Popescu; Univ.Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    The goal of our paper is to reduce some of the international confusion generated on such an important topic by providing a general framework and set of definitions for Environmental Management Accounting (EMA). Environmental Management Accounting is a relatively new tool in environmental management defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for...

  3. The Impact of Trade Balance in the Current Account of Kosovo’s Balance of Payments

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    Safet Merovci

    2014-02-01

    Full Text Available The trade deficit and specifically the current account deficit are the main challenges that Kosovo‘s economy is facing. According to the Balance of Payments Statistics (BOP, the trade balance of goods is the largest component, expressed in absolute and relative terms and consequently it determines the behavior of the current account balance. Trade deficit to GDP ratio is very high - more than 50 percent. Regarding this, financing the constant deficit of the current account is becoming a real problem, because in the long run it is impossible for a country to spend more than its income without becoming a debtor to the rest of the world. Given the unchanged structure of the current account of the Balance of Payments, we conclude that, an improvement of the trade balance is a precondition to the improvement of the current account balance. This can be done through longterm and sustainable substitution of imports with domestic production and also with effective export promotion. Increasing foreign direct investment and export promotion can be considered, in the longer term, the main way to improve Kosovo's Trade Balance.

  4. 47 CFR 32.4000 - Current accounts and notes payable.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Current accounts and notes payable. 32.4000....4000 Current accounts and notes payable. (a) This account shall include:(1) All amounts currently due... interest payable under monthly settlements on short-term loans, advances, and open accounts. It shall...

  5. Delayed reperfusion deficits after experimental stroke account for increased pathophysiology.

    Science.gov (United States)

    Burrows, Fiona E; Bray, Natasha; Denes, Adam; Allan, Stuart M; Schiessl, Ingo

    2015-02-01

    Cerebral blood flow and oxygenation in the first few hours after reperfusion following ischemic stroke are critical for therapeutic interventions but are not well understood. We investigate changes in oxyhemoglobin (HbO2) concentration in the cortex during and after ischemic stroke, using multispectral optical imaging in anesthetized mice, a remote filament to induce either 30 minute middle cerebral artery occlusion (MCAo), sham surgery or anesthesia alone. Immunohistochemistry establishes cortical injury and correlates the severity of damage with the change of oxygen perfusion. All groups were imaged for 6 hours after MCAo or sham surgery. Oxygenation maps were calculated using a pathlength scaling algorithm. The MCAo group shows a significant drop in HbO2 during occlusion and an initial increase after reperfusion. Over the subsequent 6 hours HbO2 concentrations decline to levels below those observed during stroke. Platelets, activated microglia, interleukin-1α, evidence of BBB breakdown and neuronal stress increase within the stroked hemisphere and correlate with the severity of the delayed reperfusion deficit but not with the ΔHbO2 during stroke. Despite initial restoration of HbO2 after 30 min MCAo there is a delayed compromise that coincides with inflammation and could be a target for improved stroke outcome after thrombolysis.

  6. Current Account Balance and Dollar Standard: Exploring the Linkages

    NARCIS (Netherlands)

    Steiner, Adreas

    2014-01-01

    This paper examines whether the international role of the dollar as main global reserve currency has contributed to persistent current account imbalances. To this end, we analyse how central banks' accumulation of reserve assets affects the current account balance of both reserve-accumulating and re

  7. Drug therapy of attention deficit hyperactivity disorder: Current trends

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    Avinash De Sousa

    2012-01-01

    Full Text Available Attention deficit hyperactivity disorder is a developmental disorder with an age onset prior to 7 years. Children with ADHD have significantly lower ability to focus and sustain attention and also score higher on impulsivity and hyperactivity. Stimulants, such as methylphenidate, have remained the mainstay of ADHD treatment for decades with evidence supporting their use. However, recent years have seen emergence of newer drugs and drug delivery systems, like osmotic release oral systems and transdermal patches, to mention a few. The use of nonstimulant drugs like atomoxetine and various other drugs, such as a-agonists, and a few antidepressants, being used in an off-label manner, have added to the pharmacotherapy of ADHD. This review discusses current trends in drug therapy of ADHD and highlights the promise pharmacogenomics may hold in the future.

  8. Current Conceptual Challenges in the Study of Rhythm Processing Deficits

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    Pauline eTranchant

    2015-06-01

    Full Text Available Interest in the study of rhythm processing deficits (RPD is currently growing in the cognitive neuroscience community, as this type of investigation constitutes a powerful tool for the understanding of normal rhythm processing. Because this field is in its infancy, it still lacks a common conceptual vocabulary to facilitate effective communication between different researchers and research groups. In this commentary, we provide a brief review of recent reports of RPD through the lens of one important empirical issue: the method by which beat perception is measured, and the consequences of method selection for the researcher’s ability to specify which mechanisms are impaired in RPD. This critical reading advocates for the importance of matching measurement tools to the putative neurocognitive mechanisms under study, and reveals the need for effective and specific assessments of the different aspects of rhythm perception and synchronization.

  9. The domestic resource gap and current transaction deficit in Indonesia in 2010-2014

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    Anhulaila M. Palampanga

    2017-05-01

    Full Text Available The purpose of this study is to determine the relationship between domestic financial resource gaps and current account balance in Indonesia by using data from 2010 to 2014. Gaps in the domestic economy are classified into three types: 1 the domestic absorptive capacity of the national income gap (GNP, 2 gross national savings and investment gap, 3 private sector gap (private saving minus private investment, and public sector gap (tax minus government spending. By using a concept of open economy that is described in a theoretical framework, the study results show that: 1 the gap absorption of domestic and GNP, 2 the gap between gross national saving and gross national investments, 3 the gap in private sector and government sector resulting in deficit in the current account during Indonesia on 2010-2014 periods.

  10. Policy and Current Account Determination under Floating Exchange Rates

    OpenAIRE

    Hans Genberg; Alexander K. Swoboda

    1989-01-01

    The determinants of current account imbalances under floating exchange rates are analyzed. The analysis provides a framework within which the sources of, and the remedies for, the current account imbalances between the United States, Japan, and the Federal Republic of Germany can be discussed. The effects of various government policies are emphasized, in particular the differences between expenditure-changing and expenditure-switching policies. Short-run and long-run considerations are invest...

  11. The Intertemporal Approach to the Current Account: Evidence for Chile

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    Sergio A. Salas Landeau

    2002-03-01

    Full Text Available This paper studies the existence of "excess" current-account imbalances in Chile in the 1960-1999 period. This phenomenon is modelled using present value tests that allow for variable interest rates and exchange rate fluctuations. Despite its simplicity, most of the observed imbalances in the current account are accounted for by the model. Results suggest that using models where agents behave as forward-looking rational agents, is a valid framework. Moreover, the analysis highlights the rel-evance of variable interest rates and exchange rates. Results also imply that capital controls, that were widely used in the period under study, were not effective.

  12. Current Account Imbalances and Economic Growth: a two-country model with real-financial linkages

    OpenAIRE

    Laura Barbosa de Carvalho

    2012-01-01

    This paper builds a two-country stock-flow consistent model by com- bining a debt-led economy that emits the international reserve currency with an export-led economy. The model has two major implications. First, an initial trade deficit in the debt-led country leads to a perma- nent imbalance in the current account, even when the exchange rate is at parity. Second, different re-balancing mechanisms, namely a currency depreciation or the reduction of the propensity to import in the debt-led c...

  13. Intertemporal solvency of Turkey’s current account

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    Binatli Oğuş Ayla

    2012-01-01

    Full Text Available We test for sustainability of Turkey’s current account position between 1987 and 2009 using the intertemporal solvency model of Craig S. Hakkio and Mark Rush (1991 and Steven Husted (1992. According to this approach, the intertemporal budget constraint is satisfied if there is cointegration between exports and imports+ (which include imports, net interest income and unilateral transfer payments. We test for, and find evidence of, cointegration using the standard Johansen test as well as the Allan W. Gregory and Bruce Hansen (1996 test. The latter allows for a structural break in the cointegrating relation. Further, dynamic GLS estimation shows a statistically significant relation between exports and imports+, although, we reject strong current account sustainability. Our evidence suggests that Turkey remains vulnerable to reversals in capital flows, but we believe this vulnerability will diminish as the service component of trade increases.

  14. The Effect of the Current Account Balance on Interest Rates

    OpenAIRE

    1997-01-01

    The international capital market is the marginal provider of capital to the Canadian economy, and the current account balance is the measure of demand pressure from Canadian borrowing in that market. If the foreign supply of capital to Canada is less than perfectly elastic, Canadian interest rates will have to rise as Canadian borrowing increases. Past attempts to test empirically for the effect of Canadian fiscal policy on interest rates have generally been unsuccessful, because the link bet...

  15. Deficit

    CERN Multimedia

    2002-01-01

    UCL's former provost, Sir Derek Roberts, has been drafted in for a year to run the college. UCL is expected to have a 6 million pounds deficit this year and up to a 10 million pounds deficit next year. Sir Christopher Llewellyn-Smith took over at UCL nearly 4 years ago and decided then that the finanical situation was serious enough to warrant a reduction in the vast expansion policy undertaken by his predecessor (1 page).

  16. Islamic Theoretical Intertemporal Model of the Current Account

    Directory of Open Access Journals (Sweden)

    Hassan Belkacem Ghassan

    2016-06-01

    Full Text Available This paper aims to develop an Islamic intertemporal model of the current account based on the prevailing theoretical and empirical literature of PVMCA (Obstfeld and Rogoff, 1996, Cerrato et al., 2014. The proposed model is based on the budget constraint of the present and future consumption, which depends on the obligatory Zakat from the income and assets, the return rate on the owned assets, the inheritance linking previous to subsequent generation. Using logarithmic utility function, featured by a unitary elasticity of intertemporal substitution and a unitary coefficient of relative risk aversion, we show through Euler equation of consumption that there is an inverse relationship between consumption growth from the last age to the first one and the Zakat rate on assets. The outcomes of this result are that the Zakat on assets disciplines the consumer to have more rationality in consumption, and allows additional marginal assets for future generations. By assuming a unitary subjective discount rate, we indicate that the more the return rate on assets is high, the more the consumption growth between today and tomorrow will be fast. Through the budget constraint, if Zakat rate on the Zakatable assets is greater than Zakat rate on income, this leads to a relative expansion in private consumption of the wealthy group. Besides, we point out that an increase in return rate on assets, can drive to increasing or decreasing current consumption, because the substitution and income effects work in opposite ways.

  17. THE POSITIVE EFFECTS OF THE LABOUR MOBILITY ON CURRENT ACCOUNT OF ROMANIA

    Directory of Open Access Journals (Sweden)

    Irina Elena CHIRTOC

    2010-12-01

    Full Text Available The phenomenon of international mobility of labour resources is important to the economy of any country in the course of development. In addition to the adverse effects that might cause this phenomenon are not neglected a favourable effect on the area of origin. Thus, the migrants are receiving higher income abroad is an impetus for those remaining in the country to raise the level of training to become more competitive. In addition, migrants are sending money in area of origin to family or friends, which contribute to increasing the standard of living for them and the reduction of poverty. Even though most of these transfers is spent on consumption goods and services by the family remaining in the country, should not be out of sight of the multiplicative effect in stimulating supply consumption, nor the effects of such transfers in reducing the deficit of current account.

  18. Illegal, Unreported and Unregulated Fishing Control in the Exclusive Economic Zone: a Brief Appraisal of Regulatory Deficits and Accountability Strategies

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    Rosello Mercedes

    2016-08-01

    Full Text Available The conservation of fish stocks in the world’s exclusive economic zones (EEZs, which collectively harbour the vast majority of marine-living resources, is the primary responsibility of coastal States. As the effects of failures by coastal States to protect those stocks from the impacts of illegal, unreported and unregulated (IUU fishing may extend beyond domestic boundaries, this paper questions whether and how coastal States may be made accountable in respect of their regulatory deficits. With the proliferation of non-legal conduct rules to guide the regulatory role of States and their agencies, non-judicial mechanisms have the potential to foster coastal State stewardship of domestic fisheries. Outlining a number of international, transnational and domestic approaches, this paper gives consideration to the opportunities and limitations they present in order to strengthen coastal State accountability for IUU fishing control deficits.

  19. İkiz Açık Hipotezinin Geçerliliği: Türkiye Örneği (1995-2013 (Validity of the Twin Deficits Hypothesis: The Case of Turkey (1995- 2013

    Directory of Open Access Journals (Sweden)

    Dilek ŞAHİN

    2015-06-01

    Full Text Available Twin deficit hypothesis is a phenomen came up with there is a relation between budget deficit and current account deficit. This study aim to the relationship between the budget deficit and the current account deficit by using the data period 1995: 1-2013: 1 in Turkey. The result of VAR analysis show that budget deficit in Turkey does not cause current account deficits so ıt was concluded that the twin deficits hypothesis is not valid.

  20. Basic Information Processing Abilities at 11 Years Account for Deficits in IQ Associated with Preterm Birth

    Science.gov (United States)

    Rose, Susan A.; Feldman, Judith F.; Jankowski, Jeffery J.; Van Rossem, Ronan

    2011-01-01

    Although it is well established that preterms as a group do poorly relative to their full-term peers on tests of global cognitive functioning, the basis for this relative deficiency is less understood. The present paper examines preterm deficits in core cognitive abilities and determines their role in mediating preterm/full-term differences in IQ.…

  1. Consequences of the Budget Deficit in the Current Crisis in Romania. Implications on the Labor Market

    Directory of Open Access Journals (Sweden)

    Gabriela MOLĂNESCU

    2011-02-01

    Full Text Available In the current economic activity conditions, in which the need of financial resources is usually higher than the existing funds, the elaborations of budgets at any level is one of the primary issues, particularly as regards the principle of budgetary balance. Approaches regarding sizing budgets deficits, means of financing and particularly sizing public debt get a series of touches of precise nature for different economies. Actual economic, financial, social and administrative conditions put up a series of problems which impose an extremely serious approach of the potential adverse impact by sizing of budget deficits and public debt over the real possibilities of noninflationary financing. In Romania, in the highly complex framework in which the economic activity takes place, in the attempt to show the place held by the budget deficit, a special role is assigned to determine the share of public financial deficit in the consolidated budget revenue and expenditure. Currently, knowledge and concern for reducing the budget deficit are still of great importance, especially as Romania is facing great difficulties in economic development. Amid deepening structural crisis phenomena, increasing budget deficits financed over a non-inflationary limits comes as an additional factor that contributes to imbalances of the economy. In addition, where budgetary expenditures are targeted to satisfy, primary, the redistribution function and to state subsidies, because of the lack of a real multiplier coefficient, the state budget deficit worsens. Influences such as introducing economic disturbance in the mechanisms which cause them to increase budget deficits can be summarized and grouped into two broad categories: economic influences and psychological influences. Regarding economic influences, we can say that they act strongly and strictly determined by how meanings used to cover budget deficit. The modalities used are subject to an analysis by direct or indirect

  2. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Directory of Open Access Journals (Sweden)

    Dries Lesage

    2014-11-01

    Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

  3. Consequences of the Budget Deficit in the Current Crisis in Romania. Implications on the Labor Market

    OpenAIRE

    Molănescu, Gabriela; Mirela Ionela ACELEANU

    2011-01-01

    In the current economic activity conditions, in which the need of financial resources is usually higher than the existing funds, the elaborations of budgets at any level is one of the primary issues, particularly as regards the principle of budgetary balance.     Approaches regarding sizing budgets deficits, means of financing and particularly sizing public debt get a series of touches of precise nature for different economies. Actual economic, financial, social...

  4. THE SPECIFIC OF THE CURRENT ACCOUNT IN RELATION TO THE CUSTOMER

    Directory of Open Access Journals (Sweden)

    Rodica Mariana Tarlea

    2014-04-01

    Full Text Available To initiate a relationships with the bank, any customer, individual or legal entity must open a current account with the bank. Opening a bank current account implies an account agreement, concluded in writing by mutual consent. Based on this agreement the current account is opened, which will be the intermediary for performing all transactions between customers and the bank, with the exceptions resulting from the express will of the parties, which are usually those concerning bank loans. The specific of this account is that all incoming operations shall guaranteeone another and shall merge to createthe balancewhilethe closing of the account is done in concrete terms agreed in the contract.

  5. Association between Early Attention-Deficit/Hyperactivity Symptoms and Current Verbal and Visuo-Spatial Short-Term Memory

    Science.gov (United States)

    Gau, Susan Shur-Fen; Chiang, Huey-Ling

    2013-01-01

    Deficits in short-term memory are common in adolescents with attention-deficit/hyperactivity disorder (ADHD), but their current ADHD symptoms cannot well predict their short-term performance. Taking a developmental perspective, we wanted to clarify the association between ADHD symptoms at early childhood and short-term memory in late childhood and…

  6. PERFORMANCE DETERMINANTS OF PARTICIPATION BANKS: THE ROLE OF SPECIAL CURRENT ACCOUNTS

    Directory of Open Access Journals (Sweden)

    Yusuf DINÇ

    2017-02-01

    Full Text Available Participation banks collect participation funds for credit allocation by participation accounts and special current accounts as main function. Profit or loss offered to participation accounts on base of participation share ratio while special current accounts are considered as cost-free resources. Participation funds are used in the models that analyze participation banks’ performance. Although participation fund types are not considered as variables also special current accounts. This research brings suggestions for the variables for performance analysis of participation banks for further researches.

  7. Short-run analysis of fiscal policy and the current account in a finite horizon model

    OpenAIRE

    Heng-fu Zou

    1995-01-01

    This paper utilizes a technique developed by Judd to quantify the short-run effects of fiscal policies and income shocks on the current account in a small open economy. It is found that: (1) a future increase in government spending improves the short-run current account; (2) a future tax increase worsens the short-run current account; (3) a present increase in the government spending worsens the short-run current account dollar by dollar, while a present increase in the income improves the cu...

  8. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  9. Working toward a Neurobiological Account of ADHD: Commentary on Gail Tripp and Jeff Wickens, Dopamine Transfer Deficit

    Science.gov (United States)

    Williams, Jonathan

    2008-01-01

    The dopamine transfer deficit model of attention deficit hyperactivity disorder (ADHD) is compared and contrasted with the existing dynamic developmental theory and the extended temporal difference (TD) model. The first two both identify learning deficits as a key problem in ADHD, but this mechanism would seem at least as likely to cause other…

  10. Hippocampal Physiology, Structure and Function and the Neuroscience of Schizophrenia: A Unified Account of Declarative Memory Deficits, Working Memory Deficits and Schizophrenic Symptoms

    Directory of Open Access Journals (Sweden)

    Cynthia G. Wible

    2013-06-01

    Full Text Available Memory impairment is a consistent feature of the schizophrenic syndrome. Hippocampal dysfunction has also been consistently demonstrated. This review will discuss neurophysiological and neuroanatomical aspects of memory formation and how they relate to memory impairment in schizophrenia. An understanding of the cellular physiology and connectivity of the hippocampus with other regions can also aid in understanding the relationship between schizophrenic declarative or relational memory deficits, working memory deficits and the clinical symptoms of the syndrome.

  11. Are Current Accounts of Asian Economies Mean-reverting?: Nonlinear Unit Root Test Approach

    Directory of Open Access Journals (Sweden)

    Bonghan Kim

    2005-12-01

    Full Text Available This paper tests the mean reverting property of current account in the financial crisis-affected 5 counties of southeast Asia using nonlinear unit root tests of Park and shintani(2004. Our approach is based on the idea that a conventional unit root test has lower power in detecting the nonlinear mean reverting behavior if the current account follows a nonlinear mean reversion process. We obtained following empirical results. First, for the pre-crisis period (1981Q1-1996Q4, the current accounts of Indonesia, Malaysia and Philippines are mean-reverting but those of Korea and Thailand are not mean-reverting. Second, for the full sample period (1981Q1-2003Q4, the ADF test fails to reject the unit root of the current account in all countries except Philippines. However, unit root is rejected in favor of nonlinear mean reversion except Thailand. This nonlinear unit root test result implies that crisis-affected Asian countries except Thailand have sustainable paths of current accounts. Third, when the current accounts of East Asian countries are nonlinear mean-reverting, the mean reverting process can be well described by the ESTAR model, instead of the DTAR or DLSTAR model. The nonlinear unit root test results imply smooth nonlinear mean-reversion behaviors of East Asian current accounts. Finally, the shape of estimated impulse response functions becomes steeper as the size of shock increases, which is the very characteristic of the nonlinear process.

  12. Is Current Account of Turkey Sustainable ? Evidence from Nonlinear Unit Root Tests

    Directory of Open Access Journals (Sweden)

    Serkan Taştan

    2015-09-01

    Full Text Available In this paper, current account sustainability of Turkey is analyzed in a nonlinear framework. Various nonlinear unit root tests have been used to test for structural break, sign and size nonlinearity. We have tested structural break and size nonlinearity separately and structural break-sign and size-sign nonlinearities simultaneously. Only considering the size nonlinearity, we have found that the current account of Turkey is sustainable. Thus, the size nonlinearity, in other words the speed of reversion to equilibrium, is essential for the current account sustainability of Turkey. We have also found that the speed of adjustment towards equilibrium is symmetric, while considering size and sign nonlinearities simultaneously.

  13. The Impact of Trade Balance in the Current Account of Kosovo’s Balance of Payments

    National Research Council Canada - National Science Library

    Safet Merovci; Edona Sekiraça

    2014-01-01

    .... According to the Balance of Payments Statistics (BOP), the trade balance of goods is the largest component, expressed in absolute and relative terms and consequently it determines the behavior of the current account balance...

  14. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  15. 18 CFR 367.2430 - Account 243, Obligations under capital leases-Current.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2430... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  16. The Contingency of Cocaine Administration Accounts for Structural and Functional Medial Prefrontal Deficits and Increased Adrenocortical Activation

    Science.gov (United States)

    Anderson, Rachel M.; Cosme, Caitlin V.; Glanz, Ryan M.; Miller, Mary C.; Romig-Martin, Sara A.; LaLumiere, Ryan T.

    2015-01-01

    The prelimbic region (PL) of the medial prefrontal cortex (mPFC) is implicated in the relapse of drug-seeking behavior. Optimal mPFC functioning relies on synaptic connections involving dendritic spines in pyramidal neurons, whereas prefrontal dysfunction resulting from elevated glucocorticoids, stress, aging, and mental illness are each linked to decreased apical dendritic branching and spine density in pyramidal neurons in these cortical fields. The fact that cocaine use induces activation of the stress-responsive hypothalamo-pituitary-adrenal axis raises the possibility that cocaine-related impairments in mPFC functioning may be manifested by similar changes in neuronal architecture in mPFC. Nevertheless, previous studies have generally identified increases, rather than decreases, in structural plasticity in mPFC after cocaine self-administration. Here, we use 3D imaging and analysis of dendritic spine morphometry to show that chronic cocaine self-administration leads to mild decreases of apical dendritic branching, prominent dendritic spine attrition in PL pyramidal neurons, and working memory deficits. Importantly, these impairments were largely accounted for in groups of rats that self-administered cocaine compared with yoked-cocaine- and saline-matched counterparts. Follow-up experiments failed to demonstrate any effects of either experimenter-administered cocaine or food self-administration on structural alterations in PL neurons. Finally, we verified that the cocaine self-administration group was distinguished by more protracted increases in adrenocortical activity compared with yoked-cocaine- and saline-matched controls. These studies suggest a mechanism whereby increased adrenocortical activity resulting from chronic cocaine self-administration may contribute to regressive prefrontal structural and functional plasticity. SIGNIFICANCE STATEMENT Stress, aging, and mental illness are each linked to decreased prefrontal plasticity. Here, we show that chronic

  17. PROTECTION OF HOUSEHOLD APPLIANCES INDUCTION MOTORS AGAINST OVERCURRENT TAKING INTO ACCOUNT NONLINEAR DISTORTION OF PHASE CURRENT

    Directory of Open Access Journals (Sweden)

    A.G. Sereda

    2015-06-01

    Full Text Available Purpose. Theoretical justification and engineering of induction motors heat protection method from overload currents taking into account nonlinear distortion of the phase current and implementation as a microprocessor device functioning algorithm. Methodology. To solve the problem used the theory of the representing complex harmonic oscillations analog signals expansion into the oscillation spectrum forming elementary harmonic components in order to compare their properties by applying the theory of discrete signals and systems, as well as methods of spectral analysis and discrete signals filtering. The harmonic analysis versatility is that any periodic signal may be synthesized from harmonic oscillation of certain amplitude, frequency and initial phase. A mathematical model for determining the phase current harmonic content of power supply networks with isolated neutral and non-linear loads types and, as a consequence, the distortion of sinusoidal phase current change is developed by multiplying the analog current in time dependency on the grate delta-function with different sampling intervals, in which the use of simple and widely used in relay protection units, in particular electronic overcurrent relays, mathematical operations of integration squares instantaneous current allows the most in harmony with the mathematical tools to build other network protection types. Findings. The necessity to increase the sensitivity of the induction motors heat protection from overload currents taking into account nonlinear distortion of the phase currents is proved. By nonlinear distortion harmonic analysis of the phase currents the motor protection reliability increasing provided by taking into account the higher harmonic components of the phase currents, which causes to additional losses and heating of the stator winding. It uses the simplest and widely used in protective relaying mathematical apparatus determining of most significant higher harmonics

  18. Cognitive deficits in geriatric depression: clinical correlates and implications for current and future treatment.

    Science.gov (United States)

    Morimoto, Sarah Shizuko; Alexopoulos, George S

    2013-12-01

    The purpose of this article is to identify the cognitive deficits commonly associated with geriatric depression and describe their clinical significance. The complex relationship between geriatric depression and dementia is summarized and possible shared mechanisms discussed. Evidence regarding whether the cognitive deficits in depression may be mitigated with medication or with computerized cognitive remediation is presented. Copyright © 2013 Elsevier Inc. All rights reserved.

  19. Short communication. A study of the Greek trade deficit in forest products. Current conditions and prospects

    Energy Technology Data Exchange (ETDEWEB)

    Koulelis, P. P.

    2012-07-01

    The forest products trade deficit in Greece is a characteristic of the national forest sector over time. Greek imports of forest products are more than exports in order to cover domestic consumption. However, since its accession to the EU in 2001 Greece has not exploited all the advantages provided by the euro. The deficit in Greece has continued to increase because of growing imports, while average Europe countries have converted this to a surplus. Greece should aim to reduce this trend by decreasing imports, increasing exports or both. The present paper describes this deficit over time and proposes a forecasting model that could reduce the deficit using three possible scenarios. The model's theoretical and practical contribution is that policy makers can use it as tool to calculate the future forest products deficit. (Author) 16 refs.

  20. [Current recommendations about the diagnosis and treatment of testosterone deficit syndrome: Clinical guidelines].

    Science.gov (United States)

    Valero Rosa, José; Márquez López, Javier; Campos Hernández, Pablo; Puigvert Martínez, Ana; Prieto Castro, Rafael

    2013-09-01

    Testosterone deficit syndrome (TDS) is a clinical and biochemical syndrome associated with advanced age and characterized by some typical symptoms and decrease in serum testosterone levels, which can affect multiple organs and systems, deteriorating the quality of life of the males who suffer it. Due to the low specificity of the clinical picture, as well as that of the commonly used questionnaires, when there is a diagnostic suspicion, serum testosterone determination is necessary, without a current universally accepted determination method. The increased survival of males in the western world and their demand of a better quality of life,including the preservation of sexual activity, up to increasingly more advanced ages: together with the appearance of new ways of testosterone delivery, make this entity, clinical-biochemical, acquirean increasingly greater importance. From a therapeutic point of view, testosterone replacement therapy has precise indications, with individualized evaluation in each patient on the basis of risk/benefit, and with an adequate, well defined follow up, that will allow the control of possible adverse events. TRT is recommended in patients with diminished testosterone associated with muscle mass and strength loss, decrease of bone density of the lumbar spine or diminished libido and quality of erection. Contraindications for therapy would include active or non treated prostate cancer, PSA >4 ng/ml before evaluation, breast cancer, severe sleep apnea, infertility, hematocrit over 50% or severe LUTS due to BPH.

  1. Current-account effects of a devaluation in an optimizing model with capital accumulation

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo

    1991-01-01

    short, the devaluation is bound to improve the current account on impact, whereas this will deteriorate in the case of a long contract period, and the more so the smaller are adjustment costs in investment. In addition, we study the consequences for the terms of trade and for the stocks of foreign...

  2. Government Spending Shocks, the Current Account and the Real Exchange Rate in OECD Countries

    Directory of Open Access Journals (Sweden)

    Soyoung Kim

    2008-06-01

    Full Text Available This paper examines the effects of government spending shocks on the current account and the real exchange rate for 20 OECD countries using panel VAR model, in order to provide empirical stylized facts. The countries were grouped based on openness and size, and the influence of openness and size on the effects of government spending shocks. The main findings are as follows. First, in the analysis of all 20 countries, in response to government spending shocks, the worsening of the current account is significant, but real exchange rate appreciation is not significant. Second, real exchange rate appreciation is more significant and worsening of the current account is more temporary in the group of countries with higher openness than in those with low openness. Third, the worsening of the current account is more significant in the group of large countries than in the group of small countries. Although real exchange rate depreciation under fiscal expansion is not consistent with traditional theories, the results are broadly consistent with the existing theories that incorporate openness and the size of the country.

  3. Forecasting Performance in Organizations: An Application of Current-Value Human Resources Accounting. Final Report.

    Science.gov (United States)

    Pecorella, Patricia A.; And Others

    A methodology to describe current-value human resources accounting (HRA) was developed to aid management in decision making and provide information about the effects of organizational policies and practices on the value of the organizations' human resources. A two-phase activity was designed to investigate the nature of the relationship between…

  4. Oil prices and current account: A structural analysis for the Turkish economy

    Energy Technology Data Exchange (ETDEWEB)

    Ozlale, Umit, E-mail: ozlale@etu.edu.t [TOBB University of Economics and Technology, Department of Economics, Soeguetoezue, 06533, Ankara (Turkey); Pekkurnaz, Didem [Department of Economics, University of North Carolina at Chapel Hill, NC 27599, Chapel Hill (United States)

    2010-08-15

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression model. Our model allows us to identify the net effect of oil prices on current account balances after controlling for other factors such as output gap and exchange rate misalignment. The results show that the response of current account ratio to oil price shock increases gradually up to the first three months and then starts to decrease, which indicates a significant effect of oil price shocks in the short-run. Moreover, when the obtained structural shocks are employed in a simple regression analysis, the parameter regarding the oil price shocks is found to be negative and statistically significant. The final section discusses the policy implications of the results.

  5. Oil prices and current account. A structural analysis for the Turkish economy

    Energy Technology Data Exchange (ETDEWEB)

    Oezlale, Uemit [TOBB University of Economics and Technology, Department of Economics, Soeguetoezue, 06533, Ankara (Turkey); Pekkurnaz, Didem [Department of Economics, University of North Carolina, Chapel Hill, NC (United States)

    2010-08-15

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression model. Our model allows us to identify the net effect of oil prices on current account balances after controlling for other factors such as output gap and exchange rate misalignment. The results show that the response of current account ratio to oil price shock increases gradually up to the first three months and then starts to decrease, which indicates a significant effect of oil price shocks in the short-run. Moreover, when the obtained structural shocks are employed in a simple regression analysis, the parameter regarding the oil price shocks is found to be negative and statistically significant. The final section discusses the policy implications of the results. (author)

  6. Trade reform, policy uncertainty, and the current account: a non expected-utility approach

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.

    1992-01-01

    Rapid and comprehensive reduction in barriers to international trade has often been followed by a sharp deterioration in the current account. The macroeconomic counterpart of the deterioration has typically been a decline in private savings; no clear response pattern has been observed for private in

  7. Determinants of the Current Account Balance in Nigeria, Ghana and Cote d’Ivoire

    Directory of Open Access Journals (Sweden)

    Sebil Olalekan Oshota

    2015-06-01

    Full Text Available This study analyzed the relationship between the current account balance of the balance of payment and its determinants for the periods 1978 to 2008 in Nigeria, Ghana and Cote d’ Ivoire. The analysis was based on the saving-investment theory and also in line with the intertemporal approach. Using a linear Vector Autoregressive (VAR approach, our results show that all the variables, except the relative income (RELY, real effective exchange rate (REER and domestic investment (INV for Nigeria, Ghana and Cote’d’Ivoire respectively are important in explaining the long run relationship. However, there was no evidence of short run relationship between the variables and the current account balance in all the three countries. The presence of long run co-movements between the current account balance and its determinants found in this study implies the effectiveness of targeting one of the variables in influencing the long run behaviour of the other variables. The current account imbalance observed in our selected countries was unavoidable and reflected the complexity of the economic problems the countries faced during these years.

  8. NEW TYPES INDEX OF ACCOUNTING [ALL THAT CURRENTLY EXIST IN THE WORLD

    OpenAIRE

    Valdivia Ramos, Román Arturo; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos

    2014-01-01

    In this research, it signals a new World Ranking types of accounting that currently exist in the world. We do not know a rating as extensive and detailed as the one presented, the product of a long academic research. This classification should be the foundation and / or support of further work to be carried or led by other researchers in the field. This is a rather unique classification, unlike anything known today. This is the contribution to the School of Accounting and makes the world acco...

  9. Current state and prospects of cost accounting enterprises oil and fat industry

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2015-06-01

    Full Text Available The article analyzes the current state oil and fat industry of Ukraine and described the trend of the industry of agriculture. Revealed the pressing problems of accounting of expenses oil and fat industry, identified cost centers and their composition, raw materials, products and waste as well as the directions of economic activity (of species that cause costs to increase efficiency of resource potential sub the object management capabilities and optimize its financial results. The study singles out areas of improvement of organizational and methodological aspects of the accounting of expenses oil and fat industry, in particular in terms of internal accounting proposed disclosure of costs to activities, types of oil and fat products, cost centers and production waste, contributing optimization of production costs and expenses of the entity as a whole

  10. Skeletal Muscle Function Deficits in the Elderly: Current Perspectives on Resistance Training

    Science.gov (United States)

    Papa, Evan V.; Dong, Xiaoyang; Hassan, Mahdi

    2017-01-01

    A variety of changes in skeletal muscle occur with aging. Sarcopenia is the age-associated loss of muscle mass and is one of the main contributors to musculoskeletal impairments in the elderly. Traditional definitions of sarcopenia focused on the size of human skeletal muscle. However, increasing evidence in older adults suggests that low muscle mass is associated with weakness, and weakness is strongly associated with function and disability. In recent years a global trend has shifted toward more encompassing definitions for the loss of muscle mass which include decreases in physical function. This review focuses on skeletal muscle function deficits in the elderly and how these age-associated deficits can be ameliorated by resistance training. We set forth evidence that skeletal muscle deficits arise from changes within the muscle, including reduced fiber size, decreased satellite cell and fiber numbers, and decreased expression of myosin heavy chain (MHC) isoform IIa. Finally, we provide recommendations for clinical geriatric practice regarding how resistance training can attenuate the increase in age-associated skeletal muscle function deficits. Practitioners should consider encouraging patients who are reluctant to exercise to move along a continuum of activity between “no acticity” on one end and “recommended daily amounts” on the other. PMID:28191501

  11. Special Education for Children with Attention Deficit Disorder: Current Issues. CRS Report for Congress.

    Science.gov (United States)

    Aleman, Steven R.

    This paper examines issues concerning the eligibility of children with attention deficit disorder (ADD) for special education and related services under the Individuals with Disabilities Education Act (IDEA). A policy memorandum was issued by the Department of Education in September 1991, identifying those circumstances under which such children…

  12. Current State and Issues of Logistics Cost Accounting and Management in Malaysia

    OpenAIRE

    Zakariah, Sahidah; Pyeman, Jaafar

    2013-01-01

    Background: Logistics cost is an important factor affecting the competitiveness on both macro (national) and micro level (firms). Logistics cost indicates the performance of logistics industry, efficiency level and its competitiveness. Research Problem: Despite of its significance, current state of logistics cost accounting and management in Malaysia has not properly addressed and the issues surround logistics cost measurement remains incoherent. Aim of research: The purpose o...

  13. Tariffs, Employment and the Current Account: Real Wage Resistance and the Macroeconomics of Protectionism

    OpenAIRE

    Sweder van Wijnbergen

    1987-01-01

    Using a standard complete specialization model of a small open economy within a rigorous intertemporal optimization framework with contract- based wage rigidity, we show that permanent tariffs may lead to a current account deterioration and a fall in employment, contradicting most of the literature of macro-economic effects of import tariffs. I show that this will always be the case if the economy is small enough. The crucial factor in this complete reversal of standard results is the impact ...

  14. Will the Unemployment Rate Fall with a Robust Forecast for the U.S. Current Account Balance?

    Directory of Open Access Journals (Sweden)

    Mehdi Hojjat,Ph.D.

    2014-08-01

    Full Text Available This paper investigates the relationship between the U.S. current account balance and the U.S. rate of unemployment. Would the improvement in the current account balance cause a fall in the unemployment rate? Although previous researchers argued that U.S. current account balance does not influence U.S. unemployment rate, this article shows that these two are statistically correlated. This article also suggests policy recommendations that benefit both the employment level and the U.S. current account balance.

  15. The causal relationship between Foreign Direct Investment and Current Account: an empirical investigation for Pakistan economy

    Directory of Open Access Journals (Sweden)

    Muhammad ASIM

    2013-08-01

    Full Text Available This paper investigates relationship between FDI and current account (CA in Pakistan using the Johansen-Juselius cointegration technique and the Granger causality test. The study results indicate that FDI and CA are cointegrated and thus exhibit a reliable long run relationship. The Granger causality test findings indicate that the causality between FDI and CA is uni-directional. However, there is no short run causality from FDI to CA and vice versa. Therefore, as a policy implication that FDI inflows may cause to the deterioration of the balance of payments in the long run should be taken into account when policy makers decide to implement policies to attract foreign investors.

  16. Modeling the interaction of electric current and tissue: importance of accounting for time varying electric properties.

    Science.gov (United States)

    Evans, Daniel J; Manwaring, Mark L

    2007-01-01

    Time varying computer models of the interaction of electric current and tissue are very valuable in helping to understand the complexity of the human body and biological tissue. The electrical properties of tissue, permittivity and conductivity, are vital to accurately modeling the interaction of the human tissue with electric current. Past models have represented the electric properties of the tissue as constant or temperature dependent. This paper presents time dependent electric properties that change as a result of tissue damage, temperature, blood flow, blood vessels, and tissue property. Six models are compared to emphasize the importance of accounting for these different tissue properties in the computer model. In particular, incorporating the time varying nature of the electric properties of human tissue into the model leads to a significant increase in tissue damage. An important feature of the model is the feedback loop created between the electric properties, tissue damage, and temperature.

  17. The current state of accounting and analytical system of economic management in emergencies

    Directory of Open Access Journals (Sweden)

    D.O. Gritsishen

    2016-12-01

    Full Text Available The article reviewed the current state of organizational and methodological regulations from the perspective of regulation and specific to domestic enterprises. It was established that the accounting system is governed by a set of regulations at different levels and different areas of law. In connection with what was presented to an approach that involves systematizing legal regulation in terms of impact on the object, the subject and the elements method of accounting. It studied the system of analytical indicators calculated on the investigated companies. The research was conducted by examining the analytical reports analysts, internal auditors and the audit report in partial use of analytical procedures. The study was conducted in the following areas: evaluation of the effectiveness of fixed assets, estimation of efficiency of current assets, assessment of the efficiency of the production process, factor analysis and consideration of the effects of emergencies, methods of economic analysis of consequences of emergency measures and the effectiveness of their prevention and elimination.

  18. LABOUR FORCE EFFECTS TO CURRENT ACCOUNT MOVEMENT OF ASEAN + 6 COUNTRIES

    Directory of Open Access Journals (Sweden)

    NI PUTU WIWIN SETYARI

    2016-12-01

    Full Text Available Heckscher-Ohlin-Mundell framework suggests that if a country has unexpectedly increased the permanent labour force, there will be a change in the production structure. Increases in the relative proportion of labour-intensive product demand occur and, hence, decrease the need for investment relative to domestic saving, and encourage the current account surplus. This paper tries to fill the empirical studies gap on the effects of the labour force, especially its utilization in the data panel of ASEAN + 6 countries using the generalized method of moments (GMM used to capture the unobserved heterogeneity and endogeneity across countries that often arise in a panel data model. The estimation result shows that the labour force has an asymmetric shock and it only affects the country of origin, even when the financial institution deepening as a control variable is included. The analysis also indicates that labour regulations in these countries tend to be rigid because the speed with which the current account adjusts is relatively slow.

  19. Relation between Wind and Wind Currents on the Synoptic Scale with Account of Wave Conditions

    CERN Document Server

    Polnikov, Vladislav

    2011-01-01

    A version of model is proposed, which is aimed for getting parameters of the atmospheric layer and upper water layer with account of the wind-wave state. The dynamics of the atmospheric boundary layer is realized in version of papers [1, 2], and the dynamics of the upper layer is realized in the framework of Ekman layers in the atmosphere and the sea [3]. In the latter case, the Kitaigorodskii [4, 5] approach was used for describing the dynamics of the air-water interface. The key parameters of the atmospheric layer and upper water layer (the friction velocity and the speed of drift currents) are calculated for typical wind-wave situations. Satisfactory quantitative agreement between calculated and traditionally observed values is shown.

  20. SOME CONSIDERATIONS OVER THE INTERNAL CONTROL IN THE CONTEXT OF CURRENT ACCOUNTANCY REGULATIONS

    Directory of Open Access Journals (Sweden)

    Lenghel Dorin Radu

    2012-12-01

    Full Text Available Through the hereby study we set ourselves on an analysis over the internal control and the ways of implementation of it. The final purpose of our research is represented by the characteristics of the internal control system in the context of current accountancy regulations. The accomplishment of such goal has forced us to research the current literature in the area and also the legal regulations over internal control. Of course, the accomplishment of such a research was possible only after a pertinent analysis over the opinions expressed in specialty literature regarding this area. Our research wants to be with a theoretical and applicative character. It is based on analysing the internal control system, the methodology of internal control and the steps of internal control. We express our belief that the implementation of the internal control in a very exact manner comes as an aid to the company management and lead to the accomplishment of managerial objectives and policies. In what it regards the result of our research there can be drawn the following conclusions: from the legal regulations (OMFP nr. 3055/2009, there is no clear conclusion over the procedures and policies of implementation of internal control applicable to an economical entity; also there are not presented in a detailed way the types (forms of internal control, being presented in the legal regulations only a classification of them after the time in which they are exercised (before, during or after the finishing of the operations; also in the legal regulations there is developed a certain way of internal control, represented by the financial and accounting internal control, as if the other forms of internal control do not exist; in what regards the components of internal control, these are presented in another way, but similar to already known models of internal control (Coso and Coco; also in the legal regulations there are presented the general objectives of internal control

  1. Retrospective accounts of self-stigma experienced by young people with attention-deficit/hyperactivity disorder (ADHD) or depression.

    Science.gov (United States)

    McKeague, Lynn; Hennessy, Eilis; O'Driscoll, Claire; Heary, Caroline

    2015-06-01

    Little is known about self-stigma experienced by young people with mental health problems, despite the fact that research has demonstrated its existence. In the present study, we sought to investigate the experiences of self-stigma in childhood and adolescence, and particularly the nature of change in self-stigma across this developmental period. Young adults diagnosed with attention-deficit/hyperactivity disorder (ADHD) or depression before their 18th birthdays were interviewed about their experiences within their peer groups during childhood and adolescence. This qualitative study involved open-ended interviews with 16 young adults aged 18-30 years. Interviews focused on the experience of stigmatization, responses to stigma, and how these changed over time. Three main themes pertaining to self-stigma emerged: (a) being different, (b) peer stigmatization and associated experiences of self-stigma, and (c) selective disclosure and a move toward greater openness. The findings also suggested that the passing of time and changes in young people's social networks and/or degrees of recovery were associated with changes in their experiences of self-stigma. During childhood and adolescence, self-stigma is characterized by a sense of being different from peers and negative self-evaluation as a consequence of that difference. However, our findings also demonstrated that some young people were prepared to challenge the stigma they experienced. Further research is needed to understand the factors that contribute to these differing responses and to develop antistigma interventions that facilitate the inclusion of young people with mental health problems in their peer groups. (c) 2015 APA, all rights reserved).

  2. [Current state of the attention deficit hyperactivity disorder approach in neuropediatrics].

    Science.gov (United States)

    Cardo, E; Ros-Cervera, G; Eiris-Punal, J; Escofet-Soteras, C; Fernandez-Jaen, A; Mulas, F; Sanchez-Carpintero, R; Sans, A; Grupo de Trabajo de Tdah de la Sociedad Espanola de Neurologia Pediatrica, Grupo de Trabajo de Tdah de la Sociedad Espanola de Neurologia Pediatrica

    2017-02-24

    Objetivo. Conocer el estado actual del enfoque del trastorno por deficit de atencion/hiperactividad (TDAH) entre los neuropediatras. Sujetos y metodos. Se realizo una encuesta telematica que recogia informacion preliminar sobre el interes, las dificultades en el manejo y el tratamiento del TDAH a los 437 socios de la Sociedad Española de Neurologia Pediatrica. Resultados. Respondio un 32,49% de los cuestionarios enviados, con una importante variabilidad geografica. El 97,89% afirmo que el 50% de sus consultas eran niños con trastornos de aprendizaje y TDAH. Respecto a quien iniciaba el tratamiento para el TDAH en su area, la mayoria contesto que el neuropediatra (57,97%), seguido del psiquiatra infantil (34,78%) y del pediatra de atencion primaria (5,31%). Respecto a las mayores dificultades para la valoracion inicial de los niños con sospecha de TDAH, se citaron la falta de un estudio psicopedagogico por parte de la escuela (49,79%), seguido de la falta de tiempo en la consulta (29,11%). Sobre las dificultades en el seguimiento, la mayor queja se produjo por la falta de coordinacion entre los profesionales, la escuela y los padres. Respecto a la medicacion, la mayoria de los pacientes se encontraba en tratamiento con algun tipo de metilfenidato de liberacion prolongada, un porcentaje estable utilizaba metilfenidato de liberacion inmediata como tratamiento unico o combinado, y se observo en un rango inferior el uso de clonidina y atomoxetina, y un incipiente uso de lisdexanfetamina. La adhesion al tratamiento farmacologico al año fue alrededor del 80%. Conclusiones. Es necesario avanzar en la capacitacion y educacion continua de nuestros especialistas neuropediatricos en el manejo del TDAH, y en homogeneizar la practica clinica y la coordinacion con educacion en el territorio español.

  3. Transcranial Direct Current Stimulation in Children and Adolescents With Attention-Deficit/Hyperactivity Disorder (ADHD): A Pilot Study.

    Science.gov (United States)

    Bandeira, Igor Dórea; Guimarães, Rachel Silvany Quadros; Jagersbacher, João Gabriel; Barretto, Thiago Lima; de Jesus-Silva, Jéssica Regina; Santos, Samantha Nunes; Argollo, Nayara; Lucena, Rita

    2016-06-01

    Studies investigating the possible benefits of transcranial direct current stimulation on left dorsolateral prefrontal cortex in children and adolescents with attention-deficit hyperactivity disorder (ADHD) have not been performed. This study assesses the effect of transcranial direct current stimulation in children and adolescents with ADHD on neuropsychological tests of visual attention, visual and verbal working memory, and inhibitory control. An auto-matched clinical trial was performed involving transcranial direct current stimulation in children and adolescents with ADHD, using SNAP-IV and subtests Vocabulary and Cubes of the Wechsler Intelligence Scale for Children III (WISC-III). Subjects were assessed before and after transcranial direct current stimulation sessions with the Digit Span subtest of the WISC-III, inhibitory control subtest of the NEPSY-II, Corsi cubes, and the Visual Attention Test (TAVIS-3). There were 9 individuals with ADHD according to Diagnostic and Statistical Manual of Mental Disorders (Fifth Edition) criteria. There was statistically significant difference in some aspects of TAVIS-3 tests and the inhibitory control subtest of NEPSY-II. Transcranial direct current stimulation can be related to a more efficient processing speed, improved detection of stimuli, and improved ability to switch between an ongoing activity and a new one.

  4. TESTİNG TWIN DEFICITS HYPHESIS BY BOUND TESTING APPROACH: TURKEY CASE

    Directory of Open Access Journals (Sweden)

    Utku ALTUNÖZ

    2014-06-01

    Full Text Available Twin deficit identity is used to refer to a nation’s current account deficits and a simultaneous fiscal deficit. The term became widely used in the 1980s until the 1990s.Chronic external deficit problems have been encountered since the adoption of the outward-oriented growth model for Turkish economy. This study aim the validity of twin deficits hypothesis (the relationship between the budget deficit and the current account deficit by using the data period 1998:1-2012:3 in Turkey. The Public deficit indicators represented by budget deficit / GNP, reel exchange rate index and government domestic borrowing stock. In addition, current balance deficit is an another indicator for model. For this purpose, bound test approach developed by Pesaran et al.(2001 was applied by using data of determined period. According the result of econometric analysis, there is no long-run relationship between current balance deficit and budget deficit but there is a strong positive relationship between current balance deficit and budget deficit in the short-run.

  5. A Comparison between Value-Added School Estimates and Currently Used Metrics of School Accountability in California

    Science.gov (United States)

    Fagioli, Loris P.

    2014-01-01

    This study compared a value-added approach to school accountability to the currently used metrics of accountability in California of Adequate Yearly Progress (AYP) and Academic Performance Index (API). Five-year student panel data (N?=?53,733) from 29 elementary schools in a large California school district were used to address the research…

  6. Calcium current homeostasis and synaptic deficits in hippocampal neurons from Kelch-like 1 knockout mice

    Directory of Open Access Journals (Sweden)

    Paula Patricia Perissinotti

    2015-01-01

    Full Text Available Kelch-like 1 (KLHL1 is a neuronal actin-binding protein that modulates voltage-gated CaV2.1 (P/Q-type and CaV3.2 (α1H T-type calcium channels; KLHL1 knockdown experiments (KD cause down-regulation of both channel types and altered synaptic properties in cultured rat hippocampal neurons (Perissinotti et al., 2014. Here, we studied the effect of ablation of KLHL1 on calcium channel function and synaptic properties in cultured hippocampal neurons from KLHL1 knockout (KO mice. Western blot data showed the P/Q-type channel α1A subunit was less abundant in KO hippocampus compared to wildtype (WT; and PQ-type calcium currents were smaller in KO neurons than WT during early days in vitro, although this decrease was compensated for at late stages by increases in L-type calcium current. In contrast, T-type currents did not change in culture. However, biophysical properties and western blot analysis revealed a differential contribution of T-type channel isoforms in the KO, with CaV3.2 α1H subunit being down-regulated and CaV3.1 α1G up-regulated. Synapsin I levels were reduced in the KO hippocampus; cultured neurons displayed a concomitant reduction in synapsin I puncta and decreased miniature excitatory postsynaptic current (mEPSC frequency. In summary, genetic ablation of the calcium channel modulator resulted in compensatory mechanisms to maintain calcium current homeostasis in hippocampal KO neurons; however, synaptic alterations resulted in a reduction of excitatory synapse number, causing an imbalance of the excitatory-inhibitory synaptic input ratio favoring inhibition.

  7. A Randomized, Double-Blind, Sham-Controlled Trial of Transcranial Direct Current Stimulation in Attention-Deficit/Hyperactivity Disorder.

    Directory of Open Access Journals (Sweden)

    Camila Cosmo

    Full Text Available Current standardized treatments for cognitive impairment in attention-deficit/hyperactivity disorder remain limited and their efficacy restricted. Transcranial direct current stimulation (tDCS is a promising tool for enhancing cognitive performance in several neuropsychiatric disorders. Nevertheless, the effects of tDCS in reducing cognitive impairment in patients with attention-deficit/hyperactivity disorder (ADHD have not yet been investigated.A parallel, randomized, double-blind, sham-controlled trial was conducted to examine the efficacy of tDCS on the modulation of inhibitory control in adults with ADHD. Thirty patients were randomly allocated to each group and performed a go/no-go task before and after a single session of either anodal stimulation (1 mA over the left dorsolateral prefrontal cortex or sham stimulation.A nonparametric two-sample Wilcoxon rank-sum (Mann-Whitney test revealed no significant differences between the two groups of individuals with ADHD (tDCS vs. sham in regard to behavioral performance in the go/no go tasks. Furthermore, the effect sizes of group differences after treatment for the primary outcome measures-correct responses, impulsivity and omission errors--were small. No adverse events resulting from stimulation were reported.According to these findings, there is no evidence in support of the use of anodal stimulation over the left dorsolateral prefrontal cortex as an approach for improving inhibitory control in ADHD patients. To the best of our knowledge, this is the first clinical study to assess the cognitive effects of tDCS in individuals with ADHD. Further research is needed to assess the clinical efficacy of tDCS in this population.ClinicalTrials.gov NCT01968512.

  8. Managerial accounting in local authorities : An overview of the current/real situation

    OpenAIRE

    Letort, Frederique

    2016-01-01

    This thesis raises the question of the appropriate type of management accounting in local government. Thepurpose of this research is to study how local authorities have been using managerial accounting. Originally,managerial accounting was meant for companies and using it for non-profit organizations, which have differentpurposes, is problematic. Studying the literature on this topic shows that the use of this management tool bylocal authorities since the 1980s has not been smooth, as it orig...

  9. Budget Deficit and Macroeconomics Fundamentals: The case of Azerbaijan

    Directory of Open Access Journals (Sweden)

    Kahnim Farajova

    2011-08-01

    Full Text Available In recent years, the emergence of rising budget deficit is the main reason forcing economists to investigate the reasons for changes in fiscal balances. The purpose of the paper is to investigate the relationship between budget deficit and macroeconomic fundamentals using data from Azerbaijan. The empirical analysis applies ARDL Cointegration methodology in conjunction with Granger causality tests to provide evidence for both the long and short run dynamics between the variables involved in the analysis. Using the Error Correction specification, there was found evidence of long-run causality running from current account, real interest rate, GDP, inflation and exchange rate to budget deficit. There was also found evidence of short-run Granger causal effects running from current account and real interest rate towards budget deficit and a rather weak causal effect from inflation to budget deficit. However, there is no short – run causality running from interest rate to budget deficit.

  10. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report V: The Value Attribution Process. Technical Report.

    Science.gov (United States)

    Lapointe, Jean B.; And Others

    The development of future performance trend indicators is based on the current value approach to human resource accounting. The value attribution portion of the current value approach is used to estimate the dollar value of observed changes in the state of the human organization. The procedure for value attribution includes: prediction of changes…

  11. Deficits and Growth from Romania's Perspective

    Directory of Open Access Journals (Sweden)

    Bogdan Andrei MOLDOVAN

    2009-06-01

    Full Text Available In the last eight years Romania has encountereda significant growth of the GDP. However,the economy does not seem capable to value thisgrowth by balancing the budget and reducing thecurrent account deficit, problems that are persistentduring the last period.In 2008 the Romanian economy had thehighest level of budget deficit since the 90’s. Thereis an important debate between the economistson this issue and we have to see if there is anyreason to worry, having in mind the current globalfinancial crisis.This paper tries to analyze the problemsof budgetary deficit, current account deficit andeconomic growth. We will take a look on last periodstatistics and on specific literature, see how thosevariables evolved over time and in different casesand we will try to identify possible connectionsbetween them.

  12. Improvements to the current classification of salary expenses in the accounting system of the enterprise

    Directory of Open Access Journals (Sweden)

    Fylypenko Anna

    2016-04-01

    Full Text Available The article considers the existing classification of salary expenses in Ukraine. The analysis of the classifications of such costs in management and accounting is carried out. The article suggests approaches for improvement in the cost-accounting system for the respective enterprise features, which greatly facilitates the management of salary expenses and allows the search of reserves to reduce them.

  13. PENGARUH GROSS DOMESTIC PRODUCT, INFLASI, SUKU BUNGA, MONEY SUPPLY, CURRENT ACCOUNT DAN CAPITAL ACCOUNT TERHADAP NILAI KURS RUPIAH INDONESIA – DOLLAR AMERIKA

    Directory of Open Access Journals (Sweden)

    Yunika Murdayanti

    2012-03-01

    Full Text Available Since free-floating exchange rate system has been applied in Indonesia on August 1998, the accumulation of depreciation of rupiah against the US dollar has been about 48,7% until December 2001. This condition brings many argumentation about the reasons behind the exchange rate instability faced by Indonesia among many experts whether it is caused by economic factors or by non-economic factors. By recognizing the causes, it will be easier for the experts and government of Indonesia to formulate the solution. This research is intended to analyze the influence of economic variables, i.e. Gross Domestic Product, money supply, interest rate, inflation rate, Current Account & Capital Account in both Indonesia and The United State of America, as well as the position of the balance of international payment of Indonesia to the exchange rate movement in order to give contributions to solve the problem. Based on the result money supply becomes the only variable which has a multicollinearity and excluded from the regression linear. Also only current account is not significant influence on the exchange rate movement, instead of the other variables. Coefficient of determination of the research model is 84.4 %, means that other factors, not accommodated in this research, give 15.6 % influence to the exchange rate movement. These other factors can be categorized as other economic factors or non-economic factors.

  14. 18 CFR 367.2270 - Account 227, Obligations under capital lease-Non-current.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  15. Do current connectionist learning models account for reading development in different languages?

    Science.gov (United States)

    Hutzler, Florian; Ziegler, Johannes C; Perry, Conrad; Wimmer, Heinz; Zorzi, Marco

    2004-04-01

    Learning to read a relatively irregular orthography, such as English, is harder and takes longer than learning to read a relatively regular orthography, such as German. At the end of grade 1, the difference in reading performance on a simple set of words and nonwords is quite dramatic. Whereas children using regular orthographies are already close to ceiling, English children read only about 40% of the words and nonwords correctly. It takes almost 4 years for English children to come close to the reading level of their German peers. In the present study, we investigated to what extent recent connectionist learning models are capable of simulating this cross-language learning rate effect as measured by nonword decoding accuracy. We implemented German and English versions of two major connectionist reading models, Plaut et al.'s (Plaut, D. C., McClelland, J. L., Seidenberg, M. S., & Patterson, K. (1996). Understanding normal and impaired word reading: computational principles in quasi-regular domains. Psychological Review, 103, 56-115) parallel distributed model and Zorzi et al.'s (Zorzi, M., Houghton, G., & Butterworth, B. (1998a). Two routes or one in reading aloud? A connectionist dual-process model. Journal of Experimental Psychology: Human Perception and Performance, 24, 1131-1161); two-layer associative network. While both models predicted an overall advantage for the more regular orthography (i.e. German over English), they failed to predict that the difference between children learning to read regular versus irregular orthographies is larger earlier on. Further investigations showed that the two-layer network could be brought to simulate the cross-language learning rate effect when cross-language differences in teaching methods (phonics versus whole-word approach) were taken into account. The present work thus shows that in order to adequately capture the pattern of reading acquisition displayed by children, current connectionist models must not only be

  16. CURRENT SITUATION INHARMONIZATION OF TURKISH ACCOUNTING STANDARDS TO THE INTERNATIONAL ACOUNTINGSTANDARDS IN EUROPEAN UNION PROCESS

    Directory of Open Access Journals (Sweden)

    Murat KORKMAZ

    2012-06-01

    Full Text Available With the ending of the coldwar period, all world countries opened their countries to the foreign investorswith the purpose of having more share from the welfare all over the world, andthey even began to apply incentives encouraging investors to invest in their countries.Within this process which is called globalization, the most important factorfor investors to invest in these countries is that financial statements shouldbe prepared in accordance with the criteria accepted all over the world. With thispurpose, world accounting association gives utmost importance to thepreparation of accounting standards as related to the preparation of financialstatements. In recent years, significant developments have been experienced inthis field in Turkey due to both European Union process and pressures of globalizingTurkish investors. Firstly, International Accounting Standards were harmonizedwith the Turkish Accounting System and then they started to be applied asTurkish Accounting Standards. As depending on the last seen world economiccrisis, studies of harmonization of the changes in these standards with TurkishAccounting System continue. In this study, to which degree these rules appliedas a standard all over the world are tried to be applied in Turkey has beenanalyzed.

  17. A Systematic Review and Meta-analysis of Neuroimaging in Oppositional Defiant Disorder (ODD) and Conduct Disorder (CD) Taking Attention-Deficit Hyperactivity Disorder (ADHD) Into Account.

    Science.gov (United States)

    Noordermeer, Siri D S; Luman, Marjolein; Oosterlaan, Jaap

    2016-03-01

    Oppositional defiant disorder (ODD) and conduct disorder (CD) are common behavioural disorders in childhood and adolescence and are associated with brain abnormalities. This systematic review and meta-analysis investigates structural (sMRI) and functional MRI (fMRI) findings in individuals with ODD/CD with and without attention-deficit hyperactivity disorder (ADHD). Online databases were searched for controlled studies, resulting in 12 sMRI and 17 fMRI studies. In line with current models on ODD/CD, studies were classified in hot and cool executive functioning (EF). Both the meta-analytic and narrative reviews showed evidence of smaller brain structures and lower brain activity in individuals with ODD/CD in mainly hot EF-related areas: bilateral amygdala, bilateral insula, right striatum, left medial/superior frontal gyrus, and left precuneus. Evidence was present in both structural and functional studies, and irrespective of the presence of ADHD comorbidity. There is strong evidence that abnormalities in the amygdala are specific for ODD/CD as compared to ADHD, and correlational studies further support the association between abnormalities in the amygdala and ODD/CD symptoms. Besides the left precuneus, there was no evidence for abnormalities in typical cool EF related structures, such as the cerebellum and dorsolateral prefrontal cortex. Resulting areas are associated with emotion-processing, error-monitoring, problem-solving and self-control; areas associated with neurocognitive and behavioural deficits implicated in ODD/CD. Our findings confirm the involvement of hot, and to a smaller extent cool, EF associated brain areas in ODD/CD, and support an integrated model for ODD/CD (e.g. Blair, Development and Psychopathology, 17(3), 865-891, 2005).

  18. Current status and trends, organizational methods accounting and analysis of innovative enterprises’ venture financing

    Directory of Open Access Journals (Sweden)

    S.V. Rudeychuk

    2016-09-01

    Full Text Available The article examines the specific features and tendencies of development of venture financing in Ukraine. It shows the role of venture capital in the further development of Ukraine economy, this role is in financing and development of innovation, distribution of new technologies and increase of employment of highly professional staff in the territory of Ukraine. The authors determine the influence of characteristics of such financing on the formation of organization and methods of accounting and economic analysis of operations with venture capital investments. The paper grounds the necessity of accounting development and analytical support of innovative enterprises’ venture financing management; the state is caused by the need to attract additional funding from venture investors to finance the production and release of innovative products and businesses. The authors determine the directions of solving problems in accounting organization and methods and economic analysis of innovative enterprises’ venture financing, respectively, for the needs of all entities doing business venture and taking into account the peculiarities of this type of investment capital.

  19. Monetary policy, financial intermediation, current account and housing market - how do they fit together?

    OpenAIRE

    Stanimira Milcheva

    2012-01-01

    We estimate the role of monetary policy, net capital inflow and credit supply shocks for house prices, residential investment and durable consumption. These fundamental shocks account for three leading hypotheses about the causes of the recent housing bubble in the US: loose monetary policy, a `global saving glut' and loose credit standards for mortgage borrowers. Shocks in credit standards are stemming from variations in the assets of security broker-dealers, as these channel the securitized...

  20. Influence of Financial Development on Current Account Imbalance%金融发展对经常项目失衡的影响

    Institute of Scientific and Technical Information of China (English)

    潘雅琼

    2016-01-01

    budget deficit , raise labor productivity , expand trade openness , improve the efficiency of financial mar-ket,reduce consumer demand , investment , and financial depth to increase their current account surplus or reduce deficit.(3)Developing countries should increase net foreign assets , expand trade openness, improve terms of trade, enhance the efficiency of financial market to improve their current account .Increasing per capita income , stimula-ting consumer demand and investment , appreciating currency , expanding financial deepening will cut down excess of current account surplus .( 4 ) Real and effective exchange rates do not impact on current account of developed countries significantly , which means the appreciation or depreciation of currency cannot change the imbalance of the current account.

  1. Accounting Practices Regarding the Non-Current Assets Held for Sale

    Directory of Open Access Journals (Sweden)

    Marinela Manea

    2010-12-01

    Full Text Available Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”.

  2. Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2012-01-01

    Full Text Available Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company, as well as the amount of equity, depend just on specific method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial influence on the overall level of financial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the financial statements are the input data for financial analysis.Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated by Czech Accounting Act in § 27 paragraph 4 and 5. The Czech regulation of the concept of the fair value is based on its detailed definition of the IAS / IFRS, including cases of practical use.The aim of this paper is to answer the question whether currently the fair value in the Czech accounting reflects the reality, based on definition of its content in accordance with applicable legal regulation. Partial aim is to identify specific cases of its application in the accounting of various types of business entities in the Czech Republic in existing practice. The paper also identifies methodological procedure of recording changes resulting from the valuation or revaluation of various types of assets at fair value, including their impacts on the financial statements. An integral part of the paper is the perspective of IAS / IFRS on fair value in accounting, so the definition of the fair value and also there is historical development of valuation of assets according to IAS

  3. [Domestic violence: a current issue to take into account in diagnostic imaging].

    Science.gov (United States)

    Santos Corraliza, E; Larrañaga Hernando, G; Neve Lete, I; Sánchez García, A

    2014-01-01

    Domestic violence is currently an issue of great political and social importance. The real incidence of domestic violence is difficult to determine due to the environment where it takes place and the reluctance of victims to report abuse. On the other hand, all types of violence represent an important public health problem. We report the case of a young woman who presented with thromboembolic phenomena at different sites due to domestic violence. We emphasize that it is necessary for radiologists and other healthcare professionals to consider the possibility of domestic violence when establishing the diagnosis. This can be important for determining the incidence of abuse, diminishing its sequela, and help increase its reporting. Copyright © 2011 SERAM. Published by Elsevier Espana. All rights reserved.

  4. A systematic review of attention deficit hyperactivity disorder (ADHD) and mathematical ability:current findings and future implications

    OpenAIRE

    Tosto, Maria Grazia; Momi, Sukhleen Kaur; Asherson, Philip; Malki, Karim

    2015-01-01

    Background Several recent behavioural and behavioural genetic studies have investigated the relationship between attention deficit hyperactivity disorder (ADHD) and mathematical ability. The aim of this systematic review was to provide an overview of these studies to date. An emphasis was placed on reviewing results that explored the association between mathematics and the two ADHD components of attention and hyperactivity-impulsivity separately. Methods A systematic search of quantitative st...

  5. Musical, visual and cognitive deficits after middle cerebral artery infarction

    Directory of Open Access Journals (Sweden)

    Stephanie Rosemann

    2017-03-01

    Full Text Available The perception of music can be impaired after a stroke. This dysfunction is called amusia and amusia patients often also show deficits in visual abilities, language, memory, learning, and attention. The current study investigated whether deficits in music perception are selective for musical input or generalize to other perceptual abilities. Additionally, we tested the hypothesis that deficits in working memory or attention account for impairments in music perception. Twenty stroke patients with small infarctions in the supply area of the middle cerebral artery were investigated with tests for music and visual perception, categorization, neglect, working memory and attention. Two amusia patients with selective deficits in music perception and pronounced lesions were identified. Working memory and attention deficits were highly correlated across the patient group but no correlation with musical abilities was obtained. Lesion analysis revealed that lesions in small areas of the putamen and globus pallidus were connected to a rhythm perception deficit. We conclude that neither a general perceptual deficit nor a minor domain general deficit can account for impairments in the music perception task. But we find support for the modular organization of the music perception network with brain areas specialized for musical functions as musical deficits were not correlated to any other impairment.

  6. A simple arc column model that accounts for the relationship between voltage, current and electrode gap during VAR

    Energy Technology Data Exchange (ETDEWEB)

    Williamson, R.L. [Sandia National Labs., Albuquerque, NM (United States). Liquid Metal Processing Lab.

    1997-02-01

    Mean arc voltage is a process parameter commonly used in vacuum arc remelting (VAR) control schemes. The response of this parameter to changes in melting current (I) and electrode gap (g{sub e}) at constant pressure may be accurately described by an equation of the form V = V{sub 0} + c{sub 1}g{sub e}I + c{sub 2}g{sub e}{sup 2} + c{sub 3}I{sup 2}, where c{sub 1}, c{sub 2} and c{sub 3} are constants, and where the non-linear terms generally constitute a relatively small correction. If the non-linear terms are ignored, the equation has the form of Ohm`s law with a constant offset (V{sub 0}), c{sub 1}g{sub e} playing the role of resistance. This implies that the arc column may be treated approximately as a simple resistor during constant current VAR, the resistance changing linearly with g{sub e}. The VAR furnace arc is known to originate from multiple cathode spot clusters situated randomly on the electrode tip surface. Each cluster marks a point of exist for conduction electrons leaving the cathode surface and entering the electrode gap. Because the spot clusters re highly localized on the cathode surface, each gives rise to an arc column that may be considered to operate independently of other local arc columns. This approximation is used to develop a model that accounts for the observed arc voltage dependence on electrode gap at constant current. Local arc column resistivity is estimated from elementary plasma physics and used to test the model for consistency by using it to predict local column heavy particle density. Furthermore, it is shown that the local arc column resistance increases as particle density increases. This is used to account for the common observation that the arc stiffens with increasing current, i.e. the arc voltage becomes more sensitive to changes in electrode gap as the melting current is increased. This explains why arc voltage is an accurate electrode gap indicator for high current VAR processes but not low current VAR processes.

  7. CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

    Directory of Open Access Journals (Sweden)

    Rof Letitia Maria

    2011-07-01

    Full Text Available Based on a controversial issue, namely determining and controlling costs in the energy sector, the present study falls within the scope of management accounting and control. This scientific approach was initiated as a result of personal research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that is less exploited. The main objective of this scientific approach is to address the evolution of the energy sector in a national and international context, in terms of economy and finances, with the aim to underline the need to organize and conduct management accounting in this sector. We will present a few particularities of the energy system, the current status of implementation of a medium and long term strategy aimed at developing the energy sector, as well as the need to adopt modern costing methods in this sector, which ensure operative cost control and performance growth of the entities that operate in this sector. Information on the reviewed topic was conducted by studying the national and international literature in the field, by analyzing the associated legislation, by consulting specialized web-sites and various articles in the database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was the type of used research. The results of the research will materialize in providing the necessary conditions for designing an econometric model for implementing the ABC method, the conceptual and ideological delimitation of the ABC method, the deepening of the positive and negative aspects that the implementation of the Activity Based Costing involves. The major implication for the researched field is ensuring success for the implementation of a modern costing method in the energy sector, underlining the shortcomings of the traditional costing methods. The added value of the paper consists in conducting a rigorous study of the

  8. Dietary and nutritional treatments for attention-deficit/hyperactivity disorder: current research support and recommendations for practitioners.

    Science.gov (United States)

    Hurt, Elizabeth A; Arnold, L Eugene; Lofthouse, Nicholas

    2011-10-01

    Evidence for dietary/nutritional treatments of attention-deficit/hyperactivity disorder (ADHD) varies widely, from double-blind, placebo-controlled trials to anecdotal. In guiding patients, clinicians can apply the SECS versus RUDE rule: treatments that are Safe, Easy, Cheap, and Sensible (SECS) require less evidence than those that are Risky, Unrealistic, Difficult, or Expensive (RUDE). Two nutritional treatments appear worth general consideration: Recommended Daily Allowance/Reference Daily Intake multivitamin/mineral supplements as a pediatric health intervention not specific to ADHD and essential fatty acids, especially a mix of eicosapentaenoic acid, docosahexaenoic acid, and γ-linolenic acid as an ADHD-specific intervention. Controlled studies support the elimination of artificial food dyes to reduce ADHD symptoms, but this treatment may be more applicable to the general pediatric population than to children with diagnosed ADHD. Mineral supplementation is indicated for those with documented deficiencies but is not supported for others with ADHD. Carnitine may have a role for inattention, but the evidence is limited. Dimethylaminoethanol probably has a small effect. Herbs, although "natural," are actually crude drugs, which along with homeopathic treatments have little evidence of efficacy. Consequences of delayed proven treatments need consideration in the risk-benefit assessment of dietary/nutritional treatments.

  9. The diagnosis of attention-deficit/hyperactivity disorder in Australian children: Current paediatric practice and parent perspective.

    Science.gov (United States)

    Efron, Daryl; Sciberras, Emma; Hiscock, Harriet; Jongeling, Brad; Lycett, Kate; Bisset, Matthew; Smith, Grant

    2016-04-01

    In a sample of newly diagnosed children with attention-deficit/hyperactivity disorder (ADHD), the aims were to examine (1) paediatrician assessment and management practices; (2) previous assessments and interventions; (3) correspondence between parent-report and paediatrician identification of comorbidities; and (4) parent agreement with diagnosis of ADHD. cross-sectional, multi-site practice audit with questionnaires completed by paediatricians and parents at the point of ADHD diagnosis. private/public paediatric practices in Western Australia and Victoria, Australia. paediatricians: elements of assessment and management were indicated on a study-designed data form. Parents: ADHD symptoms and comorbidities were measured using the Conners 3 ADHD Index and Strengths and Difficulties Questionnaire, respectively. Sleep problems, previous assessments and interventions, and agreement with ADHD diagnosis were measured by questionnaire. Twenty-four paediatricians participated, providing data on 137 patients (77% men, mean age 8.1 years). Parent and teacher questionnaires were used in 88% and 85% of assessments, respectively. Medication was prescribed in 75% of cases. Comorbidities were commonly diagnosed (70%); however, the proportion of patients identified by paediatricians with internalising problems (18%), externalising problems (15%) and sleep problems (4%) was less than by parent report (51%, 66% and 39%). One in seven parents did not agree with the diagnosis of ADHD. Australian paediatric practice in relation to ADHD assessment is generally consistent with best practice guidelines; however, improvements are needed in relation to the routine use of questionnaires and the identification of comorbidities. A proportion of parents do not agree with the diagnosis of ADHD made by their paediatrician. © 2016 The Author. Journal of Paediatrics and Child Health © 2016 Paediatrics and Child Health Division (Royal Australasian College of Physicians).

  10. The sustainability of current account in the presence of endogenous multiple structural breaks: Evidence from developed and developing countries

    Directory of Open Access Journals (Sweden)

    Dülger Fikret

    2016-01-01

    Full Text Available The purpose of this study is to test for the sustainability of current account in 18 developed and 10 developing countries. The stability of the relationship between export (inflows and import (outflows is assessed using the tests proposed by Mohitosh Kejriwal and Pierre Perron (2010. In particular, the nature of the long-run relationship, when multiple regime shifts are identified endogenously, is analyzed using the residual-based test of the null hypothesis of cointegration with multiple breaks proposed by Kejriwal (2008. The results clearly indicate that, for all countries, (i the stability tests reject the null of coefficient stability of the long-run relationship between exports and imports; (ii the cointegration tests that correspond to the number of breaks selected reject the null of cointegration (weak form of sustainability; and (iii the strong form of sustainability hypothesis is not supported by the data for all countries in most regimes but not for 20 of 28 countries especially in the last regime (the post-2000 era. For eight countries (Canada, New Zealand, Spain, Brazil, Mexico, South Africa, Thailand, and Turkey, the findings may be perceived as a warning to creditors and policymakers unless there are policy distortions or permanent productivity shocks to the domestic economies.

  11. Effective dose and organ doses estimation taking tube current modulation into account with a commercial software package

    Energy Technology Data Exchange (ETDEWEB)

    Lopez-Rendon, X. [KU Leuven, Department of Imaging and Pathology, Division of Medical Physics and Quality Assessment, Herestraat 49, box 7003, Leuven (Belgium); Bosmans, H.; Zanca, F. [KU Leuven, Department of Imaging and Pathology, Division of Medical Physics and Quality Assessment, Herestraat 49, box 7003, Leuven (Belgium); University Hospitals Leuven, Department of Radiology, Leuven (Belgium); Oyen, R. [University Hospitals Leuven, Department of Radiology, Leuven (Belgium)

    2015-07-15

    To evaluate the effect of including tube current modulation (TCM) versus using the average mAs in estimating organ and effective dose (E) using commercial software. Forty adult patients (24 females, 16 males) with normal BMI underwent chest/abdomen computed tomography (CT) performed with TCM at 120 kVp, reference mAs of 110 (chest) and 200 (abdomen). Doses to fully irradiated organs (breasts, lungs, stomach, liver and ovaries) and E were calculated using two versions of a dosimetry software: v.2.0, which uses the average mAs, and v.2.2, which accounts for TCM by implementing a gender-specific mAs profile. Student's t-test was used to assess statistically significant differences between organ doses calculated with the two versions. A statistically significant difference (p < 0.001) was found for E on chest and abdomen CT, with E being lower by 4.2 % when TCM is considered. Similarly, organ doses were also significantly lower (p < 0.001): 13.7 % for breasts, 7.3 % for lungs, 9.1 % for the liver and 8.5 % for the stomach. Only the dose to the ovaries was higher with TCM (11.5 %). When TCM is used, for the stylized phantom, the doses to lungs, breasts, stomach and liver decreased while the dose to the ovaries increased. (orig.)

  12. THE "PARENT" COMPANY, PART OF THE ACCOUNTING ENTITY GROUP, IN THE CURRENT NATIONAL AND INTERNATIONAL LEGISLATIVE CONTEXT

    Directory of Open Access Journals (Sweden)

    Eugeniu, TURLEA

    2013-12-01

    Full Text Available Study's objectives include: 1. Knowledge of the economic context of classification of the parent company in the group of accounting entities, in order to establish the development needs, resources and the activity conduct of private economic group versus State-held economic group. 2. Systematic analysis of the economic potential at the legislative level, in order to identify differences in corporate governance as an instrument to increase the performance of private economic interest group versus State-held group and integration into a general descriptive context to facilitate the use of available information in their field of interest, the exchange of experiences and best practices. The premise of this paper is intended to be a starting point in an active approach and encouragement of economic entities to meet economic groups in order to have easier access to sources of funding and to provide economic stability and credibility in the industry where they activate. The research is experimental, both qualitative and quantitative, by explaining the current national and international legal context of the studied phenomenon. The information are based on the bibliographical and direct documentation on reality, direct contact of primary documents, as well as on decision-making persons in such group companies. Information about the status of the studied phenomenon anchored in the national economic reality is estimated to be obtained.

  13. Twin deficit in MENA countries: an empirical investigation

    Directory of Open Access Journals (Sweden)

    Samia OMRANE BELGUITH

    2016-06-01

    Full Text Available This paper tests the relationship between current account and budget deficits in eight MENA countries using time-series data for the period 1990-2012. The paper uses cointegration analysis, error correction modelling and Granger causality test under a vector autoregression framework. The results show that the direction of causality for the MENA countries is mixed. The findings confirm that current account deficit causes budget deficit for Kuwait and Egypt, whereas the reverse causality is true for Saudi Arabia supporting the twin deficit hypothesis. The results show also that there is no relationship between two deficits for other countries supporting Ricadian equivalence hypothesis (REH.

  14. 我国当前人力资源会计研究的几点思考%On Current Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    吴长海; 王新; 刘刚

    2012-01-01

    Based on reviewing the current research on the human resource accounting, the article thinks that the current human resources accounting research also has some problems and defects. In view of the current limitations of the study, it puts forward some suggestions for future human resources accounting research, so as to inspire the related research.%文章通过对当前人力资源会计的研究现状的回顾,认为当前人力资源会计研究还存在一些问题和缺陷.针对当前研究的不足,提出几点关于未来人力资源会计研究的几点建议,以期对相关的研究有所启示.

  15. Research of Audit Risks Based on the Current Accounts%基于往来账项的审计风险研究

    Institute of Scientific and Technical Information of China (English)

    刘海云

    2015-01-01

    Taking the audit procedures of the current accounts as the pointcut,it analyzed the audit risks of the current accounts systematically in this paper,and put forward some preventive measures,which con-tributes to auditors to give full attention on current account audit,improve the quality of the audit work, and better control audit risk.%以往来账项的审计程序为切入点,系统地分析了往来账项的审计风险,进而提出了一些防范措施,有助于审计人员在对往来账项审计中给予充分的关注、提高审计工作质量、更好地控制审计风险。

  16. 现行准则下会计人员职业判断能力研究%Study on Accounting Professional Judgment Under Current Standards

    Institute of Scientific and Technical Information of China (English)

    鲁海帆

    2015-01-01

    The existing accounting standards conform to the trend of internationalization, changing from the rule-oriented mode to principle-oriented mode, which no longer carries out provisions for specific operations of the business and only gives accounting principles. This change not only expands the space of judgment of accounting personnel, but also imposes higher requirements of accounting personnel professional knowledge and skills. This paper analyzes the current standards of accounting professional judgment ability, in order to improve the account-ing professional judgment.%现有会计准则顺应了国际化趋势,由原有的规则导向模式转变为原则导向模式,不再对业务的具体操作进行细节性的规定,而仅给出会计核算的原则性要求。这一转变虽然扩大了会计人员的职业判断空间,但也对会计人员的专业知识和技能提出了更高的要求。本文对现有准则下会计人员职业判断能力进行分析,以期对会计职业判断的提高起到一定的推动作用。

  17. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report I. Internal Consistencies and Relationships to Performance By Site. Final Report.

    Science.gov (United States)

    Pecorella, Patricia A.; Bowers, David G.

    Analyses preparatory to construction of a suitable file for generating a system of future performance trend indicators are described. Such a system falls into the category of a current value approach to human resources accounting. It requires that there be a substantial body of data which: (1) uses the work group or unit, not the individual, as…

  18. Current state of Japanese government deficits and the sustainability of the public debt; Zaisei akaji no genjo to seifu saimu no jizoku kanosei

    Energy Technology Data Exchange (ETDEWEB)

    Kato, H. [Central Research Institute of Electric Power Industry, Tokyo (Japan)

    1997-06-01

    The purpose of this paper is to describe the current state of Japanese government deficits and public debt and to offer the materials that support the necessity of financial improvement. The public debt was defined to be sustainable when it is completely repaid in infinite future. In other words, this means that the government balances the expenditure and revenue in infinite future. In this definition, the method based on the conventional time series analysis was modified and improved to investigate whether the financial operation of the Japanese Government after the war satisfies the sustainability. The conclusion that the financial operation of the Japanese Government cannot satisfy the sustainability was reached when this method was applied. The debt that cannot be repaid even in infinite future is left. In conclusion, the financial structure accompanied by the reduction in expenditure must be improved even in the standard that requires a smoother balance than when the financial income is balanced in a finite period. 20 refs., 12 figs., 7 tabs.

  19. On Current Budget Accounting Method%现行预算会计核算方法相关问题的思考

    Institute of Scientific and Technical Information of China (English)

    朱荣

    2011-01-01

    China's current budget accounting system is composed of public finance budgetary accounting, accounting of governmental units and accounting for nonprofit organizations. Based on accounting on cash basis, aiming at meeting the requirement of budgetary management of government, it accounts the financial revenue, expenditure and balance. At the same time, it reveals the government's asset and liability. This paper analyzes the problems existing in the practical work, and puts forward the corresponding improvements.%我国现行的财政总预算会计、行政单位会计和事业单位会计共同构建的预算会计体系,是在收付实现制的基础上,以满足政府财政预算管理的目的,核算财政资金的收入、支出和结余情况,同时在一定程度上反映了政府的资产与负债等信息.本文就实务工作中所出现的几个问题进行了分析,并提出了相应的改进意见.

  20. Theory of Mind Deficit versus Faulty Procedural Memory in Autism Spectrum Disorders

    OpenAIRE

    Miguel Ángel Romero-Munguía

    2013-01-01

    Individuals with autism spectrum disorders (ASD) have impairments in social interaction, communicative capacity, and behavioral flexibility (core triad). Three major cognitive theories (theory of mind deficit, weak central coherence, and executive dysfunction) seem to explain many of these impairments. Currently, however, the empathizing-systemizing (a newer version of the theory of mind deficit account) and mnesic imbalance theories are the only ones that attempt to explain all these core tr...

  1. Slow oscillating transcranial direct current stimulation during non-rapid eye movement sleep improves behavioral inhibition in attention-deficit/ hyperactivity disorder

    Directory of Open Access Journals (Sweden)

    Manuel Tobias Munz

    2015-08-01

    Full Text Available Background: Behavioral inhibition, which is a later-developing executive function (EF and anatomically located in prefrontal areas, is impaired in attention-deficit and hyperactivity disorder (ADHD. While optimal EFs have been shown to depend on efficient sleep in healthy subjects, the impact of sleep problems, frequently reported in ADHD, remains elusive. Findings of macroscopic sleep changes in ADHD are inconsistent, but there is emerging evidence for distinct microscopic changes with a focus on prefrontal cortical regions and non-rapid eye movement (non-REM slow-wave sleep. Recently, slow oscillations (SO during non-REM sleep were found to be less functional and, as such, may be involved in sleep-dependent memory impairments in ADHD. Objective: By augmenting slow-wave power through bilateral, slow oscillating transcranial direct current stimulation (so-tDCS, frequency = 0.75 Hz during non-REM sleep, we aimed to improve daytime behavioral inhibition in children with ADHD. Methods: 14 boys (10-14 yrs diagnosed with ADHD were included. In a randomized, double-blind, cross-over design, patients received so-tDCS either in the first or in the second experimental sleep night. Inhibition control was assessed with a visuomotor go/no-go task. Intrinsic alertness was assessed with a simple stimulus response task. To control for visuomotor performance, motor memory was assessed with a finger sequence tapping task. Results: SO-power was enhanced during early non-REM sleep, accompanied by slowed reaction times and decreased standard deviations of reaction times, in the go/no-go task after so-tDCS. In contrast, intrinsic alertness and motor memory performance were not improved by so-tDCS. Conclusion: Since behavioral inhibition but not intrinsic alertness or motor memory was improved by so-tDCS, our results suggest that lateral prefrontal slow oscillations during sleep might play a specific role for executive functioning in ADHD.

  2. 地方政府教育課責系統現況與成效探究 Educational Accountability System in Local Government: Current Conditions and Impact

    Directory of Open Access Journals (Sweden)

    賴彥全 Yen-Chywan Lai

    2014-09-01

    Full Text Available 受新右派主義與新公共管理思潮影響,政治治理(governance)納入績效回應等觀念,對於公部門課責(accountability)需求高漲,以確保官僚組織的高績效與高回應性。本研究以地方縣市政府課責系統為焦點,以活化課程為研究對象,探討地方教育課責系統之運作途徑、效果以及影響因素。先由文獻歸納課責五大機制-科層課責、法律課責、政治課責、專業課責、社會課責,再透過個案研究,以臺北縣(現為新北市)活化課程為例,透過文件分析、訪談,探討縣市政府之課責系統。結果發現,科層課責因法制及政治因素成效不彰,法律課責以經費掌控為主政治性強,政治課責具影響力但與選舉連結有限,專業課責受文化因素影響並不顯著,社會課責力道強但受壓力團體影響。各課責機制間存在相互影響,以及政治考量介入之情形。 The emerging influences of the “New Right” and the “New Public Management” have prompted the government to incorporate additional ideas of market principles and responsiveness in their management. A public accountability system is established when the demands for efficiency and answerability increase. Because local governments are currently the major providers of education, examining how the educational accountability system functions in local government is crucial. The concepts, types, and operations of accountability systems in local governments were examined. Five types of accountability system, namely hierarchical accountability, legal accountability, political accountability, professional accountability, and social accountability, were considered. Language Enrichment Curriculum of Taipei County (now New Taipei City was used as the case for study. Document analysis and interviews were used to collect information on how the five types of accountability system functioned in this

  3. Switching from neurostimulant therapy to atomoxetine in children and adolescents with attention-deficit hyperactivity disorder : clinical approaches and review of current available evidence.

    Science.gov (United States)

    Prasad, Suyash; Steer, Chris

    2008-01-01

    This review provides practical information on and clinical reasons for switching children and young people with attention-deficit hyperactivity disorder (ADHD) from neurostimulants to atomoxetine, detailing currently available evidence, and switching options. The issue is of particular relevance following recent guidance from the National Institute for Health and Clinical Excellence and European ADHD guidelines endorsing the use of atomoxetine, along with the stimulants methylphenidate and dexamphetamine, in the management of ADHD in children and adolescents in the UK. The selective norepinephrine (noradrenaline) reuptake inhibitor, atomoxetine, is a non-stimulant drug licensed for the treatment of ADHD in children and adolescents, and in adults who have shown a response in childhood. Following the once-daily morning dose, its therapeutic effects extend through the waking hours, into late evening, and in some patients, through to early the next morning. Atomoxetine may be considered for patients who are unresponsive or incompletely responsive to stimulant treatment, have co-morbid conditions (e.g. tics, anxiety, depression), and have sleep disturbances or eating problems, for patients in whom stimulants are poorly tolerated, and for situations where there is potential for drug abuse or diversion. Atomoxetine has been shown to be effective in relapse prevention and there is suggestion that atomoxetine may have a positive effect on global functioning; specifically health-related quality of life, self-esteem, and social and family functioning. According to one study, approximately 50% of non-responders to methylphenidate will respond to atomoxetine therapy and approximately 75% of responders to methylphenidate will also respond to atomoxetine. Atomoxetine may be initiated by a schedule of dose increases and cross-tapering with methylphenidate. A slow titration schedule with divided doses minimizes the impact of adverse events within the first several weeks of

  4. Nesilsel Hesaplama = Generational Accounting

    Directory of Open Access Journals (Sweden)

    İlter ÜNLÜKAPLAN

    2009-01-01

    Full Text Available In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.

  5. Analytical Model and Characteristics of Current-Observer-Based Induction Motor Speed-Sensorless Vector Control System Taking into Account Iron Loss

    Science.gov (United States)

    Tsuji, Mineo; Xu, Fujin; Tsuruda, Yasutaka; Hamasaki, Shin-Ichi

    We have proposed a current-observer-based speed-sensorless vector control system that is in a rotating reference frame and takes into account iron loss. By deriving a linear model and by computing the trajectories of poles and zeros, the system stability on various parameters such as operating points, observer gain, controller gain and stator resistance has been investigated. Furthermore, an exact analytical model including PWM control, dead time and non-ideal features of power devices is developed. The characteristic improvement and stability limit of the proposed system are discussed by simulation and experiment.

  6. [Neuropsychological treatment of cognitive deficits in substance abuse disorders, affective disorders, anxiety disorders and obsessive-compulsive disorders - current status and perspectives].

    Science.gov (United States)

    Buschert, V C; Zwanzger, P; Brunnauer, A

    2015-05-01

    Neuropsychological treatment represents a promising therapeutic approach in the amelioration of cognitive deficits in many neuropsychiatric disorders. Cognitive impairment constitutes a core feature that often persists beyond psychopathological symptoms having a significant impact on psychosocial functioning. However, research interest and evidence of efficacy vary considerably between disease groups. Although neuropsychological treatment is frequently used in clinical practice, there are, with the exception of schizophrenia, relatively few studies on its effectiveness.

  7. Current Strategies in the Diagnosis and Treatment of Childhood Attention-Deficit%儿童注意缺陷多动症治疗新对策

    Institute of Scientific and Technical Information of China (English)

    周淑新; 王伟刚

    2009-01-01

    @@ 注意缺陷多动症(Attention-deficit/hyperactivity disorder,ADHD)为慢性神经生物学行为障碍,根据诊断标准和人口学研究,学龄儿童患此障碍率为2%~16%.ADHD的症状影响了儿童的认知、学习、行为、情感、社交和发育功能.

  8. Modeling of the saturation current of a fission chamber taking into account the distorsion of electric field due to space charge effects

    CERN Document Server

    Poujade, O; Poujade, Olivier; Lebrun, Alain

    1999-01-01

    Fission chambers were first made fifty years ago for neutron detection. At the moment, the French Atomic Energy Commission \\textsf{(CEA-Cadarache)} is developing a sub-miniature fission chamber technology with a diameter of 1.5 mm working in the current mode (Bign). To be able to measure intense fluxes, it is necessary to adjust the chamber geometry and the gas pressure before testing it under real neutron flux. In the present paper, we describe a theoretical method to foresee the current-voltage characteristics (sensitivity and saturation plateau) of a fission chamber whose geometrical features are given, taking into account the neutron flux to be measured (spectrum and intensity). The proposed theoretical model describes electric field distortion resulting from charge collection effect. A computer code has been developed on this model basis. Its application to 3 kinds of fission chambers indicates excellent agreement between theoretical model and measured characteristics.

  9. Current management of childhood attention deficit hyperactivity disorder%儿童多动症神经反馈治疗研究进展

    Institute of Scientific and Technical Information of China (English)

    吴大兴; 姚树桥

    2002-01-01

    @@ 儿童多动症又称为注意缺陷多动障碍(Attention Deficit Hyperactivity Disorder, ADHD),由于精神药物治疗取得明显效果,ADHD被认为是神经调节系统功能缺陷所致.近年来,脑电生物反馈治疗(EEG biofeedback)或神经反馈治疗(neurofeedback)已作为治疗方法之一,研究取得了许多新进展.

  10. Pollination deficits in UK apple orchards

    Directory of Open Access Journals (Sweden)

    Michael Paul Douglas Garratt

    2014-02-01

    Full Text Available Apple production in the UK is worth over £100 million per annum and this production is heavily dependent on insect pollination. Despite its importance, it is not clear which insect pollinators carry out the majority of this pollination. Furthermore, it is unknown whether current UK apple production, in terms of both yield and quality, suffers pollination deficits and whether production value could be increased through effective management of pollination services. The present study set out to address some of these unknowns and showed that solitary bee activity is high in orchards and that they could be making a valuable contribution to pollination. Furthermore, fruit set and apple seed number were found to be suffering potential pollination deficits although these were not reflected in apple quality. Deficits could be addressed through orchard management practices to improve the abundance and diversity of wild pollinators. Such practices include provision of additional floral resources and nesting habitats as well as preservation of semi-natural areas. The cost effectiveness of such strategies would need to be understood taking into account the potential gains to the apple industry.

  11. Pollination deficits in UK apple orchards

    Directory of Open Access Journals (Sweden)

    Simon Potts

    2013-10-01

    Full Text Available Apple production in the UK is worth over £100 million per annum and this production is heavily dependent on insect pollination. Despite its importance, it is not clear which insect pollinators carry out the majority of this pollination. Furthermore, it is unknown whether current UK apple production, in terms of both yield and quality, suffers pollination deficits and whether production value could be increased through effective management of pollination services. The present study set out to address some of these unknowns and showed that solitary bee activity is high in orchards and that they could be making a valuable contribution to pollination. Furthermore, fruit set and apple seed number were found to be suffering potential pollination deficits although these were not reflected in apple quality. Deficits could be addressed through orchard management practices to improve the abundance and diversity of wild pollinators. Such practices include provision of additional floral resources and nesting habitats as well as preservation of semi-natural areas. The cost effectiveness of such strategies would need to be understood taking into account the potential gains to the apple industry.

  12. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... cost on a current mark-to-market basis better aligns the CAS measurement with current accounting and... 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards... Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and......

  13. 资本项目可兑换的现实路径选择%The Current Path Selection of Capital Account Convertibility

    Institute of Scientific and Technical Information of China (English)

    王锐

    2012-01-01

    资本项目可兑换是经济全球化、金融全球化的必然趋势,也是中国发展经济、提升国际竞争力的必然选择。目前,我国国际收支顺差波动加大、外汇储备创历史新高、人民币汇率双向波动增强,如何在当前经济形势下稳步推进资本项目可兑换,促进国际收支基本平衡是外汇管理面临的严峻问题。本文在对我国资本项目可兑换发展现状和我国资本项目可兑换现实条件分析的基础上,提出了实现资本项目可兑换的路径选择。%The capital account convertibility is an inevitable trend of economic globalization and financial globalization, also it is the inevitable choice for the development of China's economic, enhancement of China' s international competitiveness. At present, China's international balance of payments surplus increased, foreign exchange reserves hit a record high, it is a serious problem how to steadily promote capital account convertibility in the current economic situation. This article put forward the path selection of capital account convertibility based on the analysis of real-world conditions.

  14. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  15. Offsetting deficit conceptualisations: methodological considerations for higher education research

    Directory of Open Access Journals (Sweden)

    Lynn Coleman

    2016-06-01

    Full Text Available This paper contributes to the current introspection in the academic development community that critiques the persistent conceptualisations of students as deficient. Deficit discourses are also implicated in many of the student support, curriculum and pedagogic initiatives employed across the higher education sector. The argument developed here, unlike most of the existing debates which focus on pedagogic or institutional initiatives, explores how the research interests and methodological choices of academic developers and researchers could incorporate sensitivity against deficit conceptions and foster more contextualised accounts of students and their learning. This article uses an ethnographic study into the assignment practices of vocational higher education students to show how certain methodological and theoretical choices engender anti-deficit conceptualisations. The study’s analytic framework uses the concepts of literacy practices and knowledge recontextualisation to place analytic attention on both the students’ assignment practices and the influence of curriculum decision making on such practices. The significance of this dual focus is its ability to capture the complexity of students’ meaning-making during assignment production, without remaining silent about the structuring influence of the curriculum. I argue in this paper that the focus on both students and curriculum is able to offer contextualised accounts of students’ interpretations and enacted experiences of their assessment and curriculum environment. Exploring the multidimensional nature of student learning experiences in ways that accommodate the influence of various contextual realities brings researchers and their research agendas closer to offsetting deficit conceptualisation.

  16. Heterogeneity of Developmental Dyscalculia: Cases with Different Deficit Profiles.

    Science.gov (United States)

    Träff, Ulf; Olsson, Linda; Östergren, Rickard; Skagerlund, Kenny

    2016-01-01

    Developmental Dyscalculia (DD) has long been thought to be a monolithic learning disorder that can be attributed to a specific neurocognitive dysfunction. However, recent research has increasingly recognized the heterogeneity of DD, where DD can be differentiated into subtypes in which the underlying cognitive deficits and neural dysfunctions may differ. The aim was to further understand the heterogeneity of developmental dyscalculia (DD) from a cognitive psychological perspective. Utilizing four children (8-9 year-old) we administered a comprehensive cognitive test battery that shed light on the cognitive-behavioral profile of each child. The children were compared against norm groups of aged-matched peers. Performance was then contrasted against predominant hypotheses of DD, which would also give insight into candidate neurocognitive correlates. Despite showing similar mathematical deficits, these children showed remarkable interindividual variability regarding cognitive profile and deficits. Two cases were consistent with the approximate number system deficit account and also the general magnitude-processing deficit account. These cases showed indications of having domain-general deficits as well. One case had an access deficit in combination with a general cognitive deficit. One case suffered from general cognitive deficits only. The results showed that DD cannot be attributed to a single explanatory factor. These findings support a multiple deficits account of DD and suggest that some cases have multiple deficits, whereas other cases have a single deficit. We discuss a previously proposed distinction between primary DD and secondary DD, and suggest hypotheses of dysfunctional neurocognitive correlates responsible for the displayed deficits.

  17. Diagnosing attention-deficit hyperactivity disorder (ADHD) in children involved with child protection services: are current diagnostic guidelines acceptable for vulnerable populations?

    Science.gov (United States)

    Klein, B; Damiani-Taraba, G; Koster, A; Campbell, J; Scholz, C

    2015-03-01

    Children involved with child protection services (CPS) are diagnosed and treated for attention-deficit hyperactivity disorder (ADHD) at higher rates than the general population. Children with maltreatment histories are much more likely to have other factors contributing to behavioural and attentional regulation difficulties that may overlap with or mimic ADHD-like symptoms, including language and learning problems, post-traumatic stress disorder, attachment difficulties, mood disorders and anxiety disorders. A higher number of children in the child welfare system are diagnosed with ADHD and provided with psychotropic medications under a group care setting compared with family-based, foster care and kinship care settings. However, children's behavioural trajectories change over time while in care. A reassessment in the approach to ADHD-like symptoms in children exposed to confirmed (or suspected) maltreatment (e.g. neglect, abuse) is required. Diagnosis should be conducted within a multidisciplinary team and practice guidelines regarding ADHD diagnostic and management practices for children in CPS care are warranted both in the USA and in Canada. Increased education for caregivers, teachers and child welfare staff on the effects of maltreatment and often perplexing relationship with ADHD-like symptoms and co-morbid disorders is also necessary. Increased partnerships are needed to ensure the mental well-being of children with child protection involvement.

  18. Long-term pollution by chlordecone of tropical volcanic soils in the French West Indies: A simple leaching model accounts for current residue

    Energy Technology Data Exchange (ETDEWEB)

    Cabidoche, Y.-M., E-mail: cabidoch@antilles.inra.f [INRA, UR 135 Agropedoclimatique de la Zone Caraibe, Environment and Agronomy, Domaine Duclos, 97170 Petit-Bourg, Guadeloupe (France); Achard, R., E-mail: achard@cirad.f [CIRAD, UPR Systemes Bananes et Ananas (Martinique), 97285 Le Lamentin (France); Cattan, P., E-mail: cattan@cirad.f [CIRAD, UPR Systemes Bananes et Ananas (Guadeloupe), 97130 Capesterre-Belle-Eau (France); Clermont-Dauphin, C., E-mail: clermont@ird.f [INRA, UR 135 Agropedoclimatique de la Zone Caraibe, Environment and Agronomy, Domaine Duclos, 97170 Petit-Bourg, Guadeloupe (France); Massat, F., E-mail: fmassat@ladrome.f [Laboratoire Departemental d' Analyses de la Drome, LDA26, 26000 Valence (France); Sansoulet, J., E-mail: Julie.Sansoulet@cirad.f [INRA, UR 135 Agropedoclimatique de la Zone Caraibe, Environment and Agronomy, Domaine Duclos, 97170 Petit-Bourg, Guadeloupe (France)

    2009-05-15

    Chlordecone was applied between 1972 and 1993 in banana fields of the French West Indies. This resulted in long-term pollution of soils and contamination of waters, aquatic biota, and crops. To assess pollution level and duration according to soil type, WISORCH, a leaching model based on first-order desorption kinetics, was developed and run. Its input parameters are soil organic carbon content (SOC) and SOC/water partitioning coefficient (K{sub oc}). It accounts for current chlordecone soil contents and drainage water concentrations. The model was valid for andosol, which indicates that neither physico-chemical nor microbial degradation occurred. Dilution by previous deep tillages makes soil scrapping unrealistic. Lixiviation appeared the main way to reduce pollution. Besides the SOC and rainfall increases, K{sub oc} increased from nitisol to ferralsol and then andosol while lixiviation efficiency decreased. Consequently, pollution is bound to last for several decades for nitisol, centuries for ferralsol, and half a millennium for andosol. - Soil and water contamination by chlordecone will persist for several centuries in the French West Indies, because the only decontamination is through leaching by drainage water.

  19. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  20. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  1. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report II: Internal Consistencies and Relationships to Performance in Organization VI. Technical Report.

    Science.gov (United States)

    Pecorella, Patricia A.; Bowers, David G.

    Conventional accounting systems provide no indication as to what conditions and events lead to reported outcomes, since they traditionally do not include measurements of the human organization and its relationship to events at the outcome stage. Human resources accounting is used to measure these additional types of data. This research is…

  2. Kognitive deficit ved skizofreni og andre psykoser

    DEFF Research Database (Denmark)

    Fagerlund, Birgitte; Glenthøj, Birte Y

    2008-01-01

    and there is considerable incentive to develop treatments that can improve these deficits. The current brief review summarizes the relevance of cognitive deficits for the pathogenesis and prognosis of psychotic disorders, and identifies pertinent issues within the research field Udgivelsesdato: 2008/11/10...

  3. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  4. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  5. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  6. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie

  7. Elements for the Discussion on the Current Status of the Curricular Proposal of the Public Accounting Program of the Universidad de Antioquia

    OpenAIRE

    Duque Roldán, María Isabel; Universidad de Antioquia; Ospina Zapata, Carlos Mario; Universidad de Antioquia.

    2015-01-01

    The accounting program of Universidad de Antioquiaexplicitly declares the use of a pedagogical modelthat combines social and developmentalist elements. Forthis purpose, a problem solving curricular design was configured,in which all matters relevant to the education ofpublic accountants in Colombia are contextualized anddefined as problems. This approach requires: 1) the use ofactive didactics so the student can take knowledge in a conscious,critical, and reflective way; so there is not a mer...

  8. Can Renminbi Appreciation Reduce the US Trade Deficit?

    Institute of Scientific and Technical Information of China (English)

    Jian Zhang; Hung-Gay Fung; Donald Kummer

    2006-01-01

    Using a computational general equilibrium model, we analyze the impacts of Chinese real exchange rate appreciation on the trade balance of China and the USA and on various industries of both countries. We use several scenarios with 2.1, 6 and 12 percent real exchange rate appreciations for our simulation analysis. The results indicate that China's exchange rate appreciation might not solve the enlarging US current account deficits.Chinese outputs in both primary and manufacture sectors will increase, whereas the outputs of energy and services sectors will be adversely affected. The price of value-added products declines in light of the renminbi appreciation.

  9. Dissociations between developmental dyslexias and attention deficits

    OpenAIRE

    Limor eLukov; Naama eFriedmann; Lilach eShalev; Lilach eKhentov-Kraus; Nir eShalev; Rakefet eLorber; Revital eGuggenheim

    2015-01-01

    We examine whether attention deficits underlie developmental dyslexia, or certain types of dyslexia, by presenting double dissociations between the two. We took into account the existence of distinct types of dyslexia and of attention deficits, and focused on dyslexias that may be thought to have an attentional basis: letter position dyslexia (LPD), in which letters migrate within words, attentional dyslexia (AD), in which letters migrate between words, neglect dyslexia, in which letters on o...

  10. Current Situation and Countermeasures of China's accounting higher education%我国财会高职教育的现状及对策研究

    Institute of Scientific and Technical Information of China (English)

    陈原伟

    2012-01-01

    随着我国经济的不断发展,在新的财会背景下,我国财会高职教育面临的主要问题与不足突出表现在:财会教育的实践观念不够强;财会教材质量不高,影响教学效果;考试管理不够科学;教学理念重教育、轻引导。本文在次基础上提出完善我国财会高职教育的对策,主要有:以能力为本位,抓住财会教育的实践本质;产学结合,建立立体式教学新思路;完善财会教材体系;全面加强师资力量的建设。%With the continuous development of China's economy under the new accounting background, the accounting of higher vocational education in China is facing problems with less than outstanding performance: the practice of accounting education concept is not strong enough; accounting textbook quality high impact teaching effectiveness ; examination and management are not scientific; teaching the concept of re-education, the light guide. This article once again on the basis of improve the countermeasures of China's accounting higher education: competency based, to seize the essence of the practice of accounting education; combining production, the establishment of a new three-dimensional teaching ideas; improve the accounting textbook system; overall strengthening of the faculty building.

  11. Theory of Mind Deficit versus Faulty Procedural Memory in Autism Spectrum Disorders.

    Science.gov (United States)

    Romero-Munguía, Miguel Ángel

    2013-01-01

    Individuals with autism spectrum disorders (ASD) have impairments in social interaction, communicative capacity, and behavioral flexibility (core triad). Three major cognitive theories (theory of mind deficit, weak central coherence, and executive dysfunction) seem to explain many of these impairments. Currently, however, the empathizing-systemizing (a newer version of the theory of mind deficit account) and mnesic imbalance theories are the only ones that attempt to explain all these core triadic symptoms of ASD On the other hand, theory of mind deficit in empathizing-systemizing theory is the most influential account for ASD, but its counterpart in the mnesic imbalance theory, faulty procedural memory, seems to occur earlier in development; consequently, this might be a better solution to the problem of the etiology of ASD, if it truly meets the precedence criterion. Hence, in the present paper I review the reasoning in favor of the theory of mind deficit but with a new interpretation based on the mnesic imbalance theory, which posits that faulty procedural memory causes deficits in several cognitive skills, resulting in poor performance in theory of mind tasks.

  12. Theory of Mind Deficit versus Faulty Procedural Memory in Autism Spectrum Disorders

    Directory of Open Access Journals (Sweden)

    Miguel Ángel Romero-Munguía

    2013-01-01

    Full Text Available Individuals with autism spectrum disorders (ASD have impairments in social interaction, communicative capacity, and behavioral flexibility (core triad. Three major cognitive theories (theory of mind deficit, weak central coherence, and executive dysfunction seem to explain many of these impairments. Currently, however, the empathizing-systemizing (a newer version of the theory of mind deficit account and mnesic imbalance theories are the only ones that attempt to explain all these core triadic symptoms of ASD On the other hand, theory of mind deficit in empathizing-systemizing theory is the most influential account for ASD, but its counterpart in the mnesic imbalance theory, faulty procedural memory, seems to occur earlier in development; consequently, this might be a better solution to the problem of the etiology of ASD, if it truly meets the precedence criterion. Hence, in the present paper I review the reasoning in favor of the theory of mind deficit but with a new interpretation based on the mnesic imbalance theory, which posits that faulty procedural memory causes deficits in several cognitive skills, resulting in poor performance in theory of mind tasks.

  13. Investigation and analysis on current situation of County - level hospital cost accounting%县级医院成本核算现状调查与分析

    Institute of Scientific and Technical Information of China (English)

    吴颖慧; 李卫平

    2014-01-01

    目的:调查县级医院成本核算基础条件,了解其开展科室成本核算的现状,为规范县级医院成本核算工作进行有益探索。方法:通过典型抽样选取东中西部3省20所县级医院,采用问卷调查和定性访谈进行调查。结果:多数医院已开展不完全成本核算,具备一定基础,但成本意识不够强,数据缺乏可比性,核算人力不足,业务能力有待提高,信息系统缺乏整合,后勤服务管理较弱。结论:建议完善成本核算组织体系,搭建区域成本核算平台,建立二级库存管理制度,培训专兼职成本核算员。%Objectives:To learn the foundation and the status quo of hospital cost accounting in county level hospital to give some explore on regulating county level hospital cost accounting. Methods:20 county-level hospitals in 3 provinces belonging to east, middle and west China respectively were selected to have a questionnaire and in-depth interview. Results:Most hospitals have carried out incomplete cost accounting and had some basis. But there are still some problems including insufficient understanding of cost accounting, incomparable cost data, short of professional accounting staffs, lack of information systems’ integration and inadequate logistics management. Conclusions:Improving cost accounting organization system, establishing regional accounting platform, designing sub-base management system and training full time and part time cost accounting human resources can improve hospital cost accounting.

  14. Beyond emotion recognition deficits: A theory guided analysis of emotion processing in Huntington's disease.

    Science.gov (United States)

    Kordsachia, Catarina C; Labuschagne, Izelle; Stout, Julie C

    2017-02-01

    Deficits in facial emotion recognition in Huntington's disease (HD) have been extensively researched, however, a theory-based integration of these deficits into the broader picture of emotion processing is lacking. To describe the full extent of emotion processing deficits we reviewed the clinical research literature in HD, including a consideration of research in Parkinson's disease, guided by a theoretical model on emotion processing, the Component Process Model. Further, to contribute to understanding the mechanisms underlying deficient emotion recognition, we discussed the literature in light of specific emotion recognition theories. Current evidence from HD studies indicates deficits in the production of emotional facial expressions and alterations in subjective emotional experiences, in addition to emotion recognition deficits. Conceptual understanding of emotions remains relatively intact. Impaired recognition and expression of emotion in HD might be linked, whereas altered emotional experiences appear to be unrelated to emotion recognition. A key implication of this review is the need to take all the components of emotion processing into account to understand specific deficits in neurodegenerative diseases.

  15. 美国高校法务会计教育现状考察%Study on Current Forensic Accounting in American Higher Education

    Institute of Scientific and Technical Information of China (English)

    陈秧秧

    2012-01-01

    The investigation and litigation services provided by forensic accounting are two key complements to traditional auditing.In order to cultivate qualified professionals,the forensic accounting education in U.S.colleges have evolved from offering one single curriculum to various types of certificate or degree education.The model curriculum in fraud and forensic accounting offered by West Virginia University has accumulated plenty of experience,and can provide valuable insights to higher education of forensic accounting.%法务会计提供的调查与诉讼服务构成对传统审计的重要补充。为了培养合格的法务会计人才,美国高校法务会计教育已从单一课程设置向学历与学位教育等多类型系统范式演进。西弗吉尼亚大学主持的全美欺诈与法务会计课程标准化运动积累了丰富经验,可为法务会计高等教育的发展提供借鉴。

  16. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  17. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant.

  18. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  19. 我国现行会计准则存在的问题及对策研究%The Problems of China's Current Accounting Standards and Countermeasures

    Institute of Scientific and Technical Information of China (English)

    于婧婧

    2014-01-01

    China's accounting standards now have some problems. The defined scopes of the assets need to extend and divide meticulous-ly. The vague provisions of contingent amounts payable need to confirm following the principle of prudence principle of accounting. The use of fair value needs to adopt prudence principle and consider the actual. Facing the problems of identification of non-monetary assets exchange and tax, accounting standards should give an accurate concept and definition, so as to make up for the deficiency.%目前,我国会计准则中资产的界定范围、或有事项处理、公允价值计量与非货币性资产交换等方面存在的问题主要是对资产的定义有待扩展,进行细致划分;或有应付金额确认的规定存在模糊,应该遵照会计的谨慎性原则进行确认;对公允价值的运用既要采用谨慎性原则,还要考虑实际;在处理非货币的资产交换认定和税费的问题时,会计准则应给出一个准确的概念和定义,进而补充各项会计准则的不足之处。

  20. Forced vibrations of a current-carrying nanowire in a longitudinal magnetic field accounting for both surface energy and size effects

    Science.gov (United States)

    Kiani, Keivan

    2014-09-01

    Forced vibrations of current-carrying nanowires in the presence of a longitudinal magnetic field are of interest. By considering the surface energy and size effects, the coupled equations of motion describing transverse motions of the nanostructure are derived. By employing Galerkin and Newmark-β approaches, the deflections of the nanowire subjected to transverse dynamic loads are evaluated. The effects of the magnetic field, electric current, pre-tension force, frequency of the applied load, surface and size effects on the maximum transverse displacements are discussed. The obtained results display that for the frequency of the applied load lower than the nanowire's fundamental frequency, by increasing the magnetic field or electric current, the maximum transverse displacements would increase. However, for exciting frequencies greater than that of the nanowire, maximum transverse displacements would increase or decrease with the magnetic field strength or electric current. Additionally, the pre-tension force results in decreasing of the maximum transverse displacements. Such a reduction is more apparent for higher values of the magnetic field strength and electric current. The present study would be useful in the design of the micro- and nano-electro-mechanical systems expected to be one of the most wanted technologies in the near future.

  1. Türkiye’de Üçüz Açıklar Olgusunun Analizi: Dinamik Bir Yaklaşım(Analysis Case of Triple Deficits in Turkey: A Dynamic Approach

    Directory of Open Access Journals (Sweden)

    Dilek SÜREKÇİ

    2011-01-01

    Full Text Available During the year 1980, the framework of the January 24th Declaration, outward-oriented and liberal economiy policies have been implemented in Turkey. In this process, external deficits have gained persistence except for economic recession and crisis. In addition to this, external deficit has not affected only external imbalance, but also affected economic policies about stability of domestic balance. In this context, purpose of the study, within the framework of pubic balance, saving investment balance and current account balance, predict the interaction between external and internal deficit in Turkey. The stage of application is carried out by applying Vector Autoregressive Model with the quarters of annual data belonging to the periods of 1987:1-2007:3 in Turkey. The analysis of VAR was preferred because it provides multi-faceted relations between variables to predict. The study findings has supported the existence of the relationship between public deficits and current account deficit. Among investment savings rate and current account deficit Granger-causality relationship has not found.

  2. Modeling the current of a double-gate MOSFET with very thin active region taking into account mobility dependence on the transverse electric field

    Science.gov (United States)

    Łukasiak, Lidia; Majkusiak, Bogdan

    2013-07-01

    Drain current and transconductance of a symmetrical, undoped double-gate MOSFET is modeled for the first time with mobility depending on both the applied voltage and position in the channel leading to analytical formulae. The obtained models are compared with simplified formulae assuming position-independent effective mobility. Good agreement is obtained in the case of one of the selected mobility models.

  3. CaV 3.1 and CaV 3.3 account for T-type Ca2+ current in GH3 cells

    Directory of Open Access Journals (Sweden)

    M.A. Mudado

    2004-06-01

    Full Text Available T-type Ca2+ channels are important for cell signaling by a variety of cells. We report here the electrophysiological and molecular characteristics of the whole-cell Ca2+ current in GH3 clonal pituitary cells. The current inactivation at 0 mV was described by a single exponential function with a time constant of 18.32 ± 1.87 ms (N = 16. The I-V relationship measured with Ca2+ as a charge carrier was shifted to the left when we applied a conditioning pre-pulse of up to -120 mV, indicating that a low voltage-activated current may be present in GH3 cells. Transient currents were first activated at -50 mV and peaked around -20 mV. The half-maximal voltage activation and the slope factors for the two conditions are -35.02 ± 2.4 and 6.7 ± 0.3 mV (pre-pulse of -120 mV, N = 15, and -27.0 ± 0.97 and 7.5 ± 0.7 mV (pre-pulse of -40 mV, N = 9. The 8-mV shift in the activation mid-point was statistically significant (P < 0.05. The tail currents decayed bi-exponentially suggesting two different T-type Ca2+ channel populations. RT-PCR revealed the presence of a1G (CaV3.1 and a1I (CaV3.3 T-type Ca2+ channel mRNA transcripts.

  4. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  5. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  6. Dealing With a Deficit

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2010-01-01

    @@ For the first time since April 2004,China experienced a monthly trade deficit as imports surpassed exports.Statistics released by the General Administration of Customs on April 10 showed China's export and import volume reached $112.11billion and $119.35 billion in March,respectively,leading to a trade deficit of $7.24 billion.

  7. Current applications of actinide-only burn-up credit within the Cogema group and R and D programme to take fission products into account

    Energy Technology Data Exchange (ETDEWEB)

    Toubon, H. [Cogema, 78 - Saint Quentin en Yvelines (France); Guillou, E. [Cogema Etablissement de la Hague, D/SQ/SMT, 50 - Beaumont Hague (France); Cousinou, P. [CEA Fontenay aux Roses, Inst. de Protection et de Surete Nucleaire, 92 (France); Barbry, F. [CEA Valduc, Inst. de Protection et de Surete Nucleaire, 21 - Is sur Tille (France); Grouiller, J.P.; Bignan, G. [CEA Cadarache, 13 - Saint Paul lez Durance (France)

    2001-07-01

    Burn-up credit can be defined as making allowance for absorbent radioactive isotopes in criticality studies, in order to optimise safety margins and avoid over-engineering of nuclear facilities. As far as the COGEMA Group is concerned, the three fields in which burn-up credit proves to be an advantage are the transport of spent fuel assemblies, their interim storage in spent fuel pools and reprocessing. In the case of transport, burn-up credit means that cask size do not need to be altered, despite an increase in the initial enrichment of the fuel assemblies. Burn-up credit also makes it possible to offer new cask designs with higher capacity. Burn-up credit means that fuel assemblies with a higher initial enrichment can be put into interim storage in existing facilities and opens the way to the possibility of more compact ones. As far as reprocessing is concerned, burn-up credit makes it possible to keep up current production rates, despite an increase in the initial enrichment of the fuel assemblies being reprocessed. In collaboration with the French Atomic Energy Commission and the Institute for Nuclear Safety and Protection, the COGEMA Group is participating in an extensive experimental programme and working to qualify criticality and fuel depletion computer codes. The research programme currently underway should mean that by 2003, allowance will be made for fission products in criticality safety analysis.

  8. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  9. Unilateral Amblyopia Affects Two Eyes: Fellow Eye Deficits in Amblyopia.

    Science.gov (United States)

    Meier, Kimberly; Giaschi, Deborah

    2017-03-01

    Unilateral amblyopia is a visual disorder that arises after selective disruption of visual input to one eye during critical periods of development. In the clinic, amblyopia is understood as poor visual acuity in an eye that was deprived of pattern vision early in life. By its nature, however, amblyopia has an adverse effect on the development of a binocular visual system and the interactions between signals from two eyes. Visual functions aside from visual acuity are impacted, and many studies have indicated compromised sensitivity in the fellow eye even though it demonstrates normal visual acuity. While these fellow eye deficits have been noted, no overarching theory has been proposed to describe why and under what conditions the fellow eye is impacted by amblyopia. Here, we consider four explanations that may account for decreased fellow eye sensitivity: the fellow eye is adversely impacted by treatment for amblyopia; the maturation of the fellow eye is delayed by amblyopia; fellow eye sensitivity is impacted for visual functions that rely on binocular cortex; and fellow eye deficits reflect an adaptive mechanism that works to equalize the sensitivity of the two eyes. To evaluate these ideas, we describe five visual functions that are commonly reported to be deficient in the amblyopic eye (hyperacuity, contrast sensitivity, spatial integration, global motion, and motion-defined form), and unify the current evidence for fellow eye deficits. Further research targeted at exploring fellow eye deficits in amblyopia will provide us with a broader understanding of normal visual development and how amblyopia impacts the developing visual system.

  10. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  11. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  12. Modeling and Simulation of Current Source Inverter Fed Synchronous Motor in Complex Frequency Domain Taking the Transition Zone From Induction Motor to Synchronous Motor Mode into Account

    Directory of Open Access Journals (Sweden)

    A.B. Chattopadhyay

    2014-02-01

    Full Text Available Modeling of synchronous motor plays a dominant role in designing complicated drive system for different applications, especially large blower fans etc for steel industries. As synchronous motor has no inherent starting torque generally it is started as an induction motor with the help of a damper winding and it pulls into synchronism under certain conditions. The present paper exactly concentrates on this particular zone of transition from induction motor to synchronous motor mode for a current source inverter fed synchronous motor drive system. Due to complexity of synchronous motor in terms of number of windings and finite amount of air gap saliency, direct modeling of such transition zone in time domain becomes cumbersome at the first instance of modeling. That is why the modeling in complex frequency domain (s-domain has been taken up using small perturbation model. Such a model clearly shows role of induction motor as noise function or disturbance function with respect to the open loop block diagram of synchronous motor. Such finding can be quantized in terms of important results and that is done in the present paper such that the results can help the designer for the successful design of a synchronous motor drive system.

  13. Working and strategic memory deficits in schizophrenia

    Science.gov (United States)

    Stone, M.; Gabrieli, J. D.; Stebbins, G. T.; Sullivan, E. V.

    1998-01-01

    Working memory and its contribution to performance on strategic memory tests in schizophrenia were studied. Patients (n = 18) and control participants (n = 15), all men, received tests of immediate memory (forward digit span), working memory (listening, computation, and backward digit span), and long-term strategic (free recall, temporal order, and self-ordered pointing) and nonstrategic (recognition) memory. Schizophrenia patients performed worse on all tests. Education, verbal intelligence, and immediate memory capacity did not account for deficits in working memory in schizophrenia patients. Reduced working memory capacity accounted for group differences in strategic memory but not in recognition memory. Working memory impairment may be central to the profile of impaired cognitive performance in schizophrenia and is consistent with hypothesized frontal lobe dysfunction associated with this disease. Additional medial-temporal dysfunction may account for the recognition memory deficit.

  14. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  15. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  16. 试论现行财务会计与报表的缺陷及改进--从企业会计准则(基本准则)的缺陷谈起%On the Defects and Improvement of Current Financial Accounting and Reporting---from the defects of the enterprise accounting standards (basic standards)

    Institute of Scientific and Technical Information of China (English)

    曹苏铁

    2016-01-01

    China's current enterprise accounting standards - Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put“sustainable management”set a foundation for enterprise accounting; 2. The profit should not be included in the accounting elements as the basic classification of accounting; 3. Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not “either/or” antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.%我国现行企业会计准则—基本准则在会计假设和会计要素划分,对会计计量的表述,以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处,并提出了自己的见解:1.不能把“持续经营”设定为企业会计核算的基础;2.利润不应当作为会计的基本分类列入会计要素;3.企业在对会计要素进行初始计量时一般采用公允价值,而存续计量则通常遵照历史成本原则;4.权责发生制与收付实现制不是“非此即彼”的对立关系;5.传统利润表可以改编为新的收入支出表.

  17. Attention Deficit Hyperactivity Disorder

    Science.gov (United States)

    ... If so, your child may have attention deficit hyperactivity disorder (ADHD). Nearly everyone shows some of these ... children. The main features of ADHD are Inattention Hyperactivity Impulsivity No one knows exactly what causes ADHD. ...

  18. Understanding Attention Deficit Disorders.

    Science.gov (United States)

    Villegas, Orlando; And Others

    This booklet provides basic information regarding attention deficit hyperactivity disorders (ADHD), in their separate modalities, with hyperactivity, impulsivity, and inattention. Explanations are offered concerning short attention span, impulsive behavior, hyperactivity, and beginning new activities before completing the previous one. Theories…

  19. Disentangling deficits in adults with attention-deficit/hyperactivity disorder.

    NARCIS (Netherlands)

    Bekker, E.M.; Overtoom, C.C.; Kooij, J.J.; Buitelaar, J.K.; Verbaten, M.N.; Kenemans, J.L.

    2005-01-01

    CONTEXT: A lack of inhibitory control has been suggested to be the core deficit in attention-deficit/hyperactivity disorder (ADHD), especially in adults. This means that a primary deficit in inhibition mediates a cascade of secondary deficits in other executive functions, such as attention. Impaired

  20. Defects and Improvements in the Current Accounting System of Medical and Health Organizations%现行医疗卫生机构会计制度中存在的缺陷与改进意见

    Institute of Scientific and Technical Information of China (English)

    刘洋

    2015-01-01

    The hospital financial accounting system plays an essential role in hospital management. Since the new century, the state has deepened the reform of medical system, so strengthening the hospital financial accounting management to im-prove the overall benefit of the hospital become the inevitable requirement for hospital to achieve sustainable development. The existing hospital financial accounting system is an important content of reform of hospital accounting work, which can makes the hospital is more adapt to the development of market economy, and improve hospital financial management and supervision level, to give a standard to the hospital financial behavior. In the process of hospital management, it is also the important way to realize the integration of hospital accounting and international practice and realize the modernization.. The main defects in the current hospital finance and accounting system in the presence of analysis, combined with the actual situation, put forward effective suggestions and realize the modernization and informationization of hospital accounting work, promote the further development of the hospital management.%医院财务会计制度工作在医院管理中始终扮演着必不可少的角色。新世纪以来,国家不断深化医疗体制改革,因此加强医院财务会计管理提高医院的总体效益成为医院实现可持续发展的必然要求。现行医院财务会计制度是医院会计工作的重要改革内容,其可以促使医院更加适应市场经济的发展,并且提高医院财务管理与监督水平,对医院财务行为予以规范。在医院经营过程中,其也是实现医院会计和国际惯例接轨、实现现代化的重要途径。该研究主要对现行医院财务会计制度中存在的缺陷进行分析,结合实际情况,提出有效的改进意见,实现医院会计工作的现代化、信息化,促进医院经营的进一步发展。

  1. Neuropsychological deficits in patients with Lyme borreliosis

    Directory of Open Access Journals (Sweden)

    Katja Pruša

    2001-09-01

    Full Text Available Slovenia is an endemic area for Lyme borreliosis, a disease that affects many organic systems. Decline in cognitive abilities and emotional changes can appear in acute and chronic stage of the disease beside somatic difficulties. Early antibiotic therapy is of great importance in recovery. Attention and concentration deficits, memory deficits, impaired executive functioning, depression and other symptoms reduce work efficiency and life quality of people with Lyme borreliosis. Neuropsychological deficits can be explained with central nervous system impairment and partly also with reactive psychological factors. On account of symptomatic complexity, broad differential diagnostic and unreliable diagnostic technology neuropsychological evaluation can help to correctly diagnose and accurately treat this disease, and thus to enable appropriate cognitive rehabilitation and psychotherapeutic assistance.

  2. Risk Management Practices and Accounting Requirements.

    Science.gov (United States)

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

    Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

  3. The Questions Of Current Institutions Accounting Standards and the Improved Measures%现行事业单位会计准则存在的问题及改进措施

    Institute of Scientific and Technical Information of China (English)

    王嘉军

    2009-01-01

    As continuous development of market economy, the business of Chinese various economic organizations has undergone great changes, thus requirements to accounting have changed. The defects of current Institutions accountancy standard is a main reason of reformation to institutions accountancy. There are some significances to the improvement of institution accouting work and promotion of the de-velopment to institution accouting field.%随着市场经济的不断发展,我国各经济组织的业务发生了很大的变化,对会计活动提出新的要求.现行事业单位会计准则制度本身存在的缺陷是事业单位会计改革的主要原因.改进事业单位的会计工作,对促进事业单位会计工作的发展具有一定的意义.

  4. Orbitofrontal cortex abnormality and deficit schizophrenia.

    Science.gov (United States)

    Kanahara, Nobuhisa; Sekine, Yoshimoto; Haraguchi, Tadashi; Uchida, Yoshitaka; Hashimoto, Kenji; Shimizu, Eiji; Iyo, Masaomi

    2013-02-01

    Deficit syndrome, which is characterized by primary and enduring negative symptoms, is a homogeneous subtype within schizophrenia. Negative symptoms in schizophrenia are currently considered to be closely linked with frontal lobe impairment. However, the etiology in the frontal lobe of people with deficit syndrome is not fully understood. We measured regional cerebral blood flow (rCBF) with single photon emission computed tomography (SPECT) in 33 patients with deficit syndrome, 40 patients with nondeficit syndrome, and 45 healthy controls, and we compared groups using the voxel-wise method. Schizophrenia combined group, the deficit syndrome and the nondeficit syndrome presented hypoperfusion in mainly the medial and lateral prefrontal cortices. The deficit syndrome group showed a significant decrease in rCBF in the right orbitofrontal cortex (OFC) compared to the nondeficit group. These results demonstrated that at-rest hypofrontality was a common feature within the disease group and suggested that the OFC might play an important role in the development of severe negative symptoms in people with deficit syndrome.

  5. Currency Manipulation versus Current Account Manipulation

    OpenAIRE

    Junning Cai

    2005-01-01

    It is said that a country’s currency peg can become currency manipulation representing protracted government intervention in the foreign exchange market that gives it unfair competitive advantage in international trade yet prevents effective balance of payments in its trade partners. Regarding this widespread fallacy, this paper explains why currency peg is not currency manipulation even when it keeps a country’s currency undervalued. We clarify that 1) government is inherently a major player...

  6. Common Stochastic Trends in the Current Account

    NARCIS (Netherlands)

    Kumah, F.Y.

    1996-01-01

    Solow residuals are used as proxies for productivity shocks in many empirical studies.Considering the shortcomings of this approach this paper proposes the common trends approach as an alternative.The common trends econometric technique is utilized here in an attempt to identify and analyze the long

  7. 新《医院会计制度》实施后现行医保结算方式对医院会计核算的影响%The Effects of Current Medical Insurance Payment on Hospital Accounting after the Implementation of New Hospital Accounting System

    Institute of Scientific and Technical Information of China (English)

    唐艺荣

    2014-01-01

    目的:2012年新《医院会计制度》实施后,医院医疗收入“结算差额”的确认及账务处理。方法:根据现行社会医疗保险医疗费用结算办法,按医保结算年度城镇职工医疗保险超定额拒付费用确认“结算差额”。结果:城镇职工医保实行年度总额预算、按月预付、年终结算方式与医院应收医保医疗款会计核算期间存在矛盾,医院在医疗服务中产生的应收医保医疗款未能及时结算,“结算差额”冲减的医疗收入不是会计核算当期的医疗收入。结论:建议每月预提“结算差额”并通过“预提费用”会计科目核算,调整当月医疗收入。%Objective: After the implementation of new Hospital Accounting System, to recognize the clearing balance in medical income of hospital and process the accounts. Methods: According to the medical cost settlement methods of current social medical insurance, the clearing balance is confirmed by the quota fees in medical insurance for urban employees are refused to pay, which depended on the annual confirmation in medical insurance. Results: There is contradictions in implementing Urban Employee Medical Insurance’s annual total budget, prepay by month, year-end closing and the accounting period with medical insurance receivable in hospital. Hospital cannot get the receivable medical insurance which cost by medical services in time, medical income of “clearing balance” is not the current medical income of accounting. Conclusion: It is suggested to prepay the “clearing balance” monthly, calculate the accounting subjects by “prepay costs” and adjust the medical income in that month.

  8. Lack of neuropsychological deficits in generalized social phobia.

    Directory of Open Access Journals (Sweden)

    Scott R Sutterby

    Full Text Available There are relatively few existing studies examining neuropsychological functioning in social phobia (SP, which collectively yield mixed results. Interpretation of results is further complicated by a number of methodological inconsistencies across studies, including the examination of neuropsychological domains in relative isolation from one another. The present study utilized a broader collection of neuropsychological tests to assess nine domains of functioning in 25 individuals diagnosed with generalized SP and 25 nonpsychiatric controls (NC. A mixed ANOVA revealed neither a significant group by domain interaction, nor a significant main effect of group. Furthermore, no significant group differences emerged between the SP and NC groups within each specific neuropsychological domain. These findings suggest that underlying neuropsychological deficits are not likely to account for the information processing biases observed in the empirical literature, and appear to be consistent with current theoretical models which argue for the specificity of these biases to social information.

  9. Attention-deficit/hyperactivity disorder: associations with overeating and obesity.

    Science.gov (United States)

    Davis, Caroline

    2010-10-01

    In the past decade, we have become increasingly aware of strong associations between overweight/obesity and symptoms of attention-deficit/hyperactivity disorder (ADHD) in children, adolescents, and adults. This review addresses the prevalence of the comorbidity and discusses some of the mechanisms that could account for their relationship. It is suggested that the inattentive and impulsive behaviors that characterize ADHD could contribute to overeating in our current food environment, with its emphasis on fast food consumption and its many food temptations. It is also proposed-based on the compelling evidence that foods high in fat, sugar, and salt are as addictive as some drugs of abuse-that excessive food consumption could be a form of self-medication. This view conforms with the well-established evidence that drug use and abuse are substantially higher among those with ADHD than among the general population.

  10. PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

    Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

  11. Attention Contributes to Arithmetic Deficits in New-Onset Childhood Absence Epilepsy

    Directory of Open Access Journals (Sweden)

    Dazhi Cheng

    2017-09-01

    Full Text Available Neuropsychological studies indicate that new-onset childhood absence epilepsy (CAE is associated with deficits in attention and executive functioning. However, the contribution of these deficits to impaired academic performance remains unclear. We aimed to examine whether attention and executive functioning deficits account for the academic difficulties prevalent in patients with new-onset CAE. We analyzed cognitive performance in several domains, including language, mathematics, psychomotor speed, spatial ability, memory, general intelligence, attention, and executive functioning, in 35 children with new-onset CAE and 33 control participants. Patients with new-onset CAE exhibited deficits in mathematics, general intelligence, attention, and executive functioning. Furthermore, attention deficits, as measured by a visual tracing task, accounted for impaired arithmetic performance in the new-onset CAE group. Therefore, attention deficits, rather than impaired general intelligence or executive functioning, may be responsible for arithmetic performance deficits in patients with new-onset CAE.

  12. ANALYZING THE SAVING AND TWIN DEFICITS CORRELATION: EVIDENCE FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available The importance of saving, specifically in the particular case of Romania, is relieved by the fact that supplies the necessary financial resources for a “healthy” economic recovery and growth. Accordingly, saving finance the investment from domestic sources and do not expose the national economy to the risks and disturbances which come when the economy is financed mainly with resources from financial foreign markets. The last financial crisis, which in many south European countries still an ongoing one, demonstrated again how “toxic” can be the economic dependence of the foreign capital inflows, the positive influence of the national saving being more than relevant in this case. The purpose of this article is to determine if there is a connection between saving and so called twin deficits, public deficit and current account deficit, as main macroeconomic indicators, in the economy of Romania during the 2003 – 2013 years. Particular attention is also given to the national investment situation and to the household saving behavior before and after the financial crises has started. The research methods is based on a qualitative approach and includes mainly methods of observation, value comparison and critical analyze of theories and data collected. First part of the research comprises a qualitative analyze of the theoretical relation and implications of the variables analyzed, so that in the second part to have an empirical data research which includes tables and figures with the evolution of these three economic indicators in Romania. The conclusions of this article lead to a correlation which is conditioned by the economic cycles and its influences over the economy. The findings of this research work would help economic policy makers to improve their macroeconomic decisions.

  13. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  14. An Analysis on the Reasons for the Lack of Originality in Current Accounting Research Methodology%当前会计研究缺乏原创性的方法论原因解析

    Institute of Scientific and Technical Information of China (English)

    夏宁; 夏锋; 李民

    2012-01-01

    在新的历史条件下,无论是会计研究方法本身的研究还是实际应用,都是一个系统工程。从方法论上讲,当前我国会计研究已经形成了规范与实证研究并重的局面,但原创性的论文十分缺乏。我们从环境、方法论与制度融合的角度,分析了会计研究中存在的问题,并提出了一些合理的建议。会计研究要考虑在职消费、资本市场有效性、地方政府干预与法律监管等制度背景的影响,产生有国际影响力的会计实证研究成果。在方法论上加强复杂性研究,规范各种实证方法,分类培养高级人才,处理好原创性与本土性的关系。%In the new historical conditions, whether the study of accounting research methods itself or the practical application is a systematic project. From the methodological perspective, the current accounting research in China has put equal stress on the norm and empirical perspectives, but it still extremely lacks original research papers. From the perspectives of environment, methodology and systems compatibility, this thesis analyzes the existing problems with ac- counting research and puts forward some reasonable suggestions : Accounting research have to put the influence of on - the -job consumption, capital market efficiency, and the background of the local government intervention and legal su- pervision systems into consideration in order to produce internationally influential empirical accounting research results. Based on research methodology, complexity research has to be included in order to standardize the various empirical methods and to train senior personnel in a classifying way, dealing well with the relationship between the original and the local.

  15. Social-Cognitive Deficits in Schizophrenia.

    Science.gov (United States)

    Mier, Daniela; Kirsch, Peter

    Patients with schizophrenia not only suffer from prototypical psychotic symptoms such as delusions and hallucinations and from cognitive deficits, but also from tremendous deficits in social functioning. However, little is known about the interplay between the cognitive and the social-cognitive deficits in schizophrenia. Our chapter gives an overview on behavioral, as well as functional imaging studies on social cognition in schizophrenia. Main findings on cognitive and motivational deficits in schizophrenia are reviewed and introduced within the context of the dopamine hypothesis of schizophrenia. The reviewed findings suggest that disturbed "social brain" functioning in schizophrenia, depending on the specific context, can either lead to a neglect of the emotions and intentions of others or to the false attribution of these emotions and intentions in an emotionally neutral social content. We integrate these findings with the current knowledge about aberrant dopaminergic firing in schizophrenia by presenting a comprehensive model explaining core symptoms of the disorder. The main implication of the presented model is that neither cognitive-motivational, nor social-cognitive deficits alone cause schizophrenia symptoms, but that symptoms only emerge by the interplay of disturbed social brain functioning with aberrant dopaminergic firing.

  16. Attention deficit hyperactivity disorder (ADHD)

    Science.gov (United States)

    ... this page: //medlineplus.gov/ency/article/001551.htm Attention deficit hyperactivity disorder To use the sharing features on this page, please enable JavaScript. Attention deficit hyperactivity disorder (ADHD) is a problem caused ...

  17. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  18. 17 CFR 256.232 - Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  19. Modeling shallow slip deficit in large strike-slip earthquakes using simulations of spontaneous earthquake sequences in elasto-plastic media

    Science.gov (United States)

    Kaneko, Y.; Fialko, Y.

    2010-12-01

    Slip inversions of several large strike-slip earthquakes point to coseismic slip deficit at shallow depths (Sierra El Mayor (Mexico) earthquake. Determining the origin of shallow slip deficit is important both for understanding physics of earthquakes and for estimating seismic hazard, as suppression of shallow rupture could greatly influence strong ground motion in the vicinity of active faults. Several mechanisms may be invoked to explain the deficit. A widely accepted interpretation is the presence of velocity-strengthening fault friction at shallow depths where the coseismic slip deficit is compensated by afterslip and interseismic creep. However, geodetic observations indicate that the occurrence of interseismic creep and afterslip at shallow depths is rather uncommon, except for certain locations near major creeping segments of mature faults and/or in areas with thick sedimentary covers with overpressurized pore fluids (e.g., Wei et al., 2009). Fialko et al. (2005) proposed that extensive inelastic failure of the shallow crust in the interseismic period or during earthquakes may result in coseismic slip deficit at shallow depths. In this work, we investigate whether inelastic failure of the shallow crust can lead to shallow coseismic slip deficit using simulations of spontaneous earthquake sequences on vertical planar strike-slip faults. To account for inelastic deformation, we incorporate off-fault plasticity into 2-D models of earthquake sequences on faults governed by laboratory-derived rate and state friction (Kaneko et al., 2010). Our preliminary results suggest that coseismic slip deficit could occur in a wide range of parameters that characterize inelastic material properties. We will report on our current efforts on identifying key parameters of fault friction and bulk rheology that link to the degree of coseismic slip deficit over multiple earthquake cycles.

  20. 贯通不同层次会计专业人才培养的研究--基于十堰地区会计专业人才培养现状的调查分析%Study on Training of Accounting Professional in Different Levels Talent ---Based on Analysis of Current Training Status of Accounting Professionals in Shiyan

    Institute of Scientific and Technical Information of China (English)

    陈丽琴; 罗惠月

    2014-01-01

    "National Medium and Long-Term Educational Reform and Development Plan" put forward that the secondary and higher lifelong modern occupation education system will be formed by 2020, to adapt to the changing economic development mode and the adjustment of industrial structure. The accounting education with secondary and higher vocational training and undergraduate education is of practical significance and value for accelerating the construction of the modern occupation education system. Based on the analysis of the current training status of accounting professionals in each level, this article puts forward suggestions on training goals and curriculum system for talents of different levels.%《国家中长期教育改革和发展规划纲要》提出“到2020年,形成适应经济发展方式转变和产业结构调整要求、体现终身教育理念、中等和高等职业教育协调发展的现代职业教育体系”[1]。贯通中职、高职、应用本科专业教育对加快构建“现代职业教育体系”具有重要的现实意义和实践价值。文章首先分析了中职、高职、应用本科院校会计专业人才培养现状,在此基础上对不同层次会计专业人才培养目标的确立、课程体系的构建等提出了意见和建议。

  1. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  2. Soccer heading frequency predicts neuropsychological deficits.

    Science.gov (United States)

    Witol, Adrienne D; Webbe, Frank M

    2003-05-01

    This study investigated the presence of neuropsychological deficits associated with hitting the ball with one's head (heading) during soccer play. A neuro-cognitive test battery was administered to 60 male soccer players, high school, amateur and professional level, and 12 nonplaying control participants. The effects of currently reported heading behavior as well as that of estimated lifetime heading experience on neuropsychological test performance were examined. Players with the highest lifetime estimates of heading had poorer scores on scales measuring attention, concentration, cognitive flexibility and general intellectual functioning. Players' current level of heading was less predictive of neuro-cognitive level. Comparison of individual scores to age-appropriate norms revealed higher probabilities of clinical levels of impairment in players who reported greater lifetime frequencies of heading. Because of the worldwide popularity of the game, continued research is needed to assess the interaction between heading and soccer experience in the development of neuropsychological deficits associated with soccer play.

  3. Lost in diffusion? Democratic accountability in public-private partnerships

    OpenAIRE

    Willems, Tom

    2016-01-01

    Abstract: In academic literature and in the popular press complex forms of governance such as public-private partnerships (PPPs) are very often associated with democratic deficits due to a shortfall in accountability. Although this negative outlook on democratic accountability in PPPs is almost a self-evident truth, it remains insufficiently supported by empirical research.

  4. Beyond the knowledge deficit

    DEFF Research Database (Denmark)

    Hansen, Janus Staffan; Holm, Lotte; Frewer, Lynn

    2003-01-01

    The paper reviews psychological and social scientific research on lay attitudes to food risks. Many experts (scientists, food producers and public health advisors) regard public unease about food risks as excessive. This expert-lay discrepancy is often attributed to a 'knowledge deficit' among lay...... people. However, much research in psychology and sociology suggests that lay risk assessments are complex, situationally sensitive expressions of personal value systems. The paper is organised around four themes: risk perception, the communication of risk, lay handling of risk, and public trust...... in institutions and experts. It suggests that an interdisciplinary, contextualised and psychologically sound approach to the study of risk is needed....

  5. Neurofibromatozis and Attention Deficit

    Directory of Open Access Journals (Sweden)

    Mehmet ERYILMAZ et al.

    2010-05-01

    Full Text Available Neurofibromatosis type VI, a disease characterized by the presence of café-au-lait spots withoutthe presence of neurofibromas typically present in neurofibromatosis, as well as cognitivefunction and speech problems, often shows neurological involvement. We describe a case of a14-year-old child who has speech problems and isolated cafè-au-lait macules. We performedan IQ test on him and he scored 70 points. His problems started when he was approximately 5years old (school age. He was diagnosed with attention deficit disorder syndrome withouthyperactivity after neuropsychiatric investigation. We reported this case to improve recognitionof NF VI in children who have cognitive function problems.

  6. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  7. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  8. IS THERE ANY CORRELATION BETWEEN THE CHRONIC BALANCE OF TRADE DEFICIT AND THE ROMANIA'S INCREASING EXTERNAL DEBT?

    Directory of Open Access Journals (Sweden)

    Giurgiu Adriana

    2011-12-01

    Full Text Available According to the data provided by the Romanian National Institute of Statistics and Eurostat, the balance-of-payments current account registered a permanent and increasing deficit since 1990, while the domestic production was accelerated decreasing and the FDI inflows were far from being enough to cover the internal consumption needs. These being the facts, the present paper aims to underline the fact there is a direct correlation between the increasing external debt of Romania in the last years, and the balance of trade increasing deficit, which is due mainly to the lack of domestic capital, as well as to the decreasing productivity. The research methodology is based on a theoretical model of external debt sustainability, using time series data for Romania and using a multi-equation model. The results show that the relationship between external debt and the balance of trade deficit should be analysed with a simultaneous equation model, because there is a two-way relationship between debt service and deficit growth: the higher the imports, the higher the external debt, and as a consequence, the higher the balance of trade deficit, if the productivity is low. This result is consistent with the Romanian experience, and its implications are very large and will multiply over the years, if there will be no adequate policies meant to revival the private sector, mainly the SMEs. In this respect, the paper concludes that the Romanian government should immediately take the necessary measures to facilitate the easy access to capital for the private investors, which will further stimulate the internal production, with a direct impact onto the increase of exports, which will determine on the one hand, the reduction of the balance of trade deficit and simultaneous, the increasing of the necessary budgetary revenues to pay back the external debt. Otherwise, all costs will be supported by the next generations, with no return, if the probability for declaring

  9. Pollination deficits in UK apple orchards

    OpenAIRE

    Garratt, M.P.D.; Truslove, C.L.; Coston, D. J.; Evans, R. L.; Moss, E. D.; Dodson, C.; Jenner, N.; Biesmeijer, J.C.; Potts, S. G.

    2013-01-01

    Apple production in the UK is worth over £100 million per annum and this production is heavily dependent on insect pollination. Despite its importance, it is not clear which insect pollinators carry out the majority of this pollination. Furthermore, it is unknown whether current UK apple production, in terms of both yield and quality, suffers pollination deficits and whether production value could be increased through effective management of pollination services. The present study set out to ...

  10. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information.

  11. A composite neurobehavioral test to evaluate acute functional deficits after cerebellar haemorrhage in rats.

    Science.gov (United States)

    McBride, Devin W; Nowrangi, Derek; Kaur, Harpreet; Wu, Guangyong; Huang, Lei; Lekic, Tim; Tang, Jiping; Zhang, John H

    2017-01-01

    Cerebellar haemorrhage accounts for 5-10% of all intracerebral haemorrhages and leads to severe, long-lasting functional deficits. Currently, there is limited research on this stroke subtype, which may be due to the lack of a suitable composite neuroscoring system specific for cerebellar injury in rodents. The purpose of this study is to develop a comprehensive composite neuroscore test for cerebellar injury using a rat model of cerebellar haemorrhage. Sixty male Sprague-Dawley rats were subjected to either sham surgery or cerebellar haemorrhage. Twenty-four hours post-injury, neurological behaviour was evaluated using 17 cost-effective and easy-to-perform tests, and a composite neuroscore was developed. The composite neuroscore was then used to assess functional recovery over seven days after cerebellar haemorrhage. Differences in the composite neuroscore deficits for the mild and moderate cerebellar haemorrhage models were observed for up to five days post-ictus. Until now, a composite neuroscore for cerebellar injury was not available for rodent studies. Herein, using mild and moderate cerebellar haemorrhage rat models a composite neuroscore for cerebellar injury was developed and used to assess functional deficits after cerebellar haemorrhage. This composite neuroscore may also be useful for other cerebellar injury models.

  12. [Research advances on cortical functional and structural deficits of amblyopia].

    Science.gov (United States)

    Wu, Y; Liu, L Q

    2017-05-11

    Previous studies have observed functional deficits in primary visual cortex. With the development of functional magnetic resonance imaging and electrophysiological technique, the research of the striate, extra-striate cortex and higher-order cortical deficit underlying amblyopia reaches a new stage. The neural mechanisms of amblyopia show that anomalous responses exist throughout the visual processing hierarchy, including the functional and structural abnormalities. This review aims to summarize the current knowledge about structural and functional deficits of brain regions associated with amblyopia. (Chin J Ophthalmol, 2017, 53: 392-395).

  13. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  14. From an accounting point of view of cost control challenges current export foreign trade enterprises%从会计成本控制的角度分析当前外贸企业出口挑战

    Institute of Scientific and Technical Information of China (English)

    吴哲敏

    2016-01-01

    As a cost control basic functions of accounting personnel, has a very important impact on daily business operations and cost savings. At this stage of international development trend, especially foreign trade enterprises in the face of all kinds of domestic and foreign markets dynamic challenges of cost control means, methods, results and other concerns, naturally become the pursuit of sustainable development an important starting point. In the current paper the impact of various types of foreign trade enterprises business factors of cost control, such as raising the cost of human resources, marketing costs increased rapidly, energy price fluctuations as the analysis starting point for analysis, and strive to provide some advice to optimize trade and export policy opinion.%成本控制作为会计人员的基本职能,对企业的日常运营及成本节约具有极为重要的影响。现阶段在我国国际化发展的大趋势下,尤其是外贸企业在面对国内外市场的各类动态性挑战中,对成本控制的方式、方法、成效等关注,自然就成为企业谋求可持续发展的重要切入点。文中以当前影响外贸企业贸易成本控制的各类因素,如人力资源成本的提升、营销费用快速递增、能源价格波动等作为分析的切入点进行分析,力求为外贸企业出口策略的优化提供一定建议和意见。

  15. Dyspraxia in Autism: Association with Motor, Social, and Communicative Deficits

    Science.gov (United States)

    Dziuk, M. A.; Larson, J. C. Gidley; Apostu, A.; Mahone, E. M.; Denckla, M. B.; Mostofsky, S. H.

    2007-01-01

    Impaired performance of skilled gestures, referred to as dyspraxia, is consistently reported in children with autism; however, its neurological basis is not well understood. Basic motor skill deficits are also observed in children with autism and it is unclear whether dyspraxia observed in children with autism can be accounted for by problems with…

  16. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  17. Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

    Directory of Open Access Journals (Sweden)

    Cristina Nicolaescu

    2015-01-01

    Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

  18. Robotic identification of kinesthetic deficits after stroke.

    Science.gov (United States)

    Semrau, Jennifer A; Herter, Troy M; Scott, Stephen H; Dukelow, Sean P

    2013-12-01

    Kinesthesia, the sense of body motion, is essential to proper control and execution of movement. Despite its importance for activities of daily living, no current clinical measures can objectively measure kinesthetic deficits. The goal of this study was to use robotic technology to quantify prevalence and severity of kinesthetic deficits of the upper limb poststroke. Seventy-four neurologically intact subjects and 113 subjects with stroke (62 left-affected, 51 right-affected) performed a robot-based kinesthetic matching task with vision occluded. The robot moved the most affected arm at a preset speed, direction, and magnitude. Subjects were instructed to mirror-match the movement with their opposite arm (active arm). A large number of subjects with stroke were significantly impaired on measures of kinesthesia. We observed impairments in ability to match movement direction (69% and 49% impaired for left- and right-affected subjects, respectively) and movement magnitude (42% and 31%). We observed impairments to match movement speed (32% and 27%) and increased response latencies (48% and 20%). Movement direction errors and response latencies were related to clinical measures of function, motor recovery, and dexterity. Using a robotic approach, we found that 61% of acute stroke survivors (n=69) had kinesthetic deficits. Additionally, these deficits were highly related to existing clinical measures, suggesting the importance of kinesthesia in day-to-day function. Our methods allow for more sensitive, accurate, and objective identification of kinesthetic deficits after stroke. With this information, we can better inform clinical treatment strategies to improve poststroke rehabilitative care and outcomes.

  19. Primary empathy deficits in frontotemporal dementia

    Directory of Open Access Journals (Sweden)

    Sandra eBaez

    2014-10-01

    Full Text Available Loss of empathy is an early central symptom and diagnostic criterion of the behavioral variant frontotemporal dementia (bvFTD. Although changes in empathy are evident and strongly affect the social functioning of bvFTD patients, few studies have directly investigated this issue by means of experimental paradigms. The current study assessed multiple components of empathy (affective, cognitive and moral in bvFTD patients. We also explored whether the loss of empathy constitutes a primary deficit of bvFTD or whether it is explained by impairments in executive functions (EF or other social cognition domains. Thirty-seven bvFTD patients with early/mild stages of the disease and 30 healthy control participants were assessed with a task that involves the perception of intentional and accidental harm. Participants were also evaluated on emotion recognition, theory of mind (ToM, social norms knowledge and several EF domains. BvFTD patients presented deficits in affective, cognitive and moral aspects of empathy. However, empathic concern was the only aspect primarily affected in bvFTD that was neither related nor explained by deficits in EF or other social cognition domains. Deficits in the cognitive and moral aspects of empathy seem to depend on EF, emotion recognition and ToM. Our findings highlight the importance of using tasks depicting real-life social scenarios because of their greater sensitivity in the assessment of bvFTD. Moreover, our results contribute to the understanding of primary and intrinsic empathy deficits of bvFTD and have important theoretical and clinical implications.

  20. Primary empathy deficits in frontotemporal dementia

    Science.gov (United States)

    Baez, Sandra; Manes, Facundo; Huepe, David; Torralva, Teresa; Fiorentino, Natalia; Richter, Fabian; Huepe-Artigas, Daniela; Ferrari, Jesica; Montañes, Patricia; Reyes, Pablo; Matallana, Diana; Vigliecca, Nora S.; Decety, Jean; Ibanez, Agustin

    2014-01-01

    Loss of empathy is an early central symptom and diagnostic criterion of the behavioral variant frontotemporal dementia (bvFTD). Although changes in empathy are evident and strongly affect the social functioning of bvFTD patients, few studies have directly investigated this issue by means of experimental paradigms. The current study assessed multiple components of empathy (affective, cognitive and moral) in bvFTD patients. We also explored whether the loss of empathy constitutes a primary deficit of bvFTD or whether it is explained by impairments in executive functions (EF) or other social cognition domains. Thirty-seven bvFTD patients with early/mild stages of the disease and 30 healthy control participants were assessed with a task that involves the perception of intentional and accidental harm. Participants were also evaluated on emotion recognition, theory of mind (ToM), social norms knowledge and several EF domains. BvFTD patients presented deficits in affective, cognitive and moral aspects of empathy. However, empathic concern was the only aspect primarily affected in bvFTD that was neither related nor explained by deficits in EF or other social cognition domains. Deficits in the cognitive and moral aspects of empathy seem to depend on EF, emotion recognition and ToM. Our findings highlight the importance of using tasks depicting real-life social scenarios because of their greater sensitivity in the assessment of bvFTD. Moreover, our results contribute to the understanding of primary and intrinsic empathy deficits of bvFTD and have important theoretical and clinical implications. PMID:25346685

  1. The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

    Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

  2. Attention deficit hyperactivity disorder.

    Science.gov (United States)

    Kulkarni, Madhuri

    2015-03-01

    Attention Deficit Hyperactivity Disorder (ADHD) is a common behavioral disorder in children. It is characterized by motor hyperactivity, impulsivity and inattention inappropriate for the age. Approximately 5-10 % of school age children are diagnosed to have ADHD. The affected children show significant impairment in social behavior and academic performance. The DSM-5 criteria are useful in diagnosing three subtypes of ADHD based on presence of symptoms described in 3 domains viz ., inattention, hyperactivity and impulsivity. Co-morbidities like specific learning disability, anxiety disorder, oppositional defiant disorder are commonly associated with ADHD.Education of parents and teachers, behavioral therapy and medication are main components of management. Methylphenidate and Atomoxetine are effective in controlling symptoms of ADHD in most children. Research studies estimated that 30-60 % of children continue to show symptoms of ADHD in adulthood. The general practitioner can play an important role in early diagnosis, appropriate assessment and guiding parents for management of children with ADHD.

  3. 试析电子商务对会计影响的现状与对策%Current Situation of the Influence on Accounting by E-commerce and the Countermeasures

    Institute of Scientific and Technical Information of China (English)

    狄文法

    2015-01-01

    基于电子商务的概念和特点,分析电子商务对传统会计理论以及会计运作模式的影响,继而分别从会计人员素质培训、会计环境建设、会计岗位和工作职责的划定、会计服务水平四个维度,探讨电子商务环境下完善会计运作模式的对策。%Based on the concept and characteristics of e-commerce, this paper analyzes the influence on the traditional accounting theory and accounting operation model by e-commerce and then discusses the countermeasures of perfecting the accounting operation model under e-commerce environment from quality training of accountants, accounting environment construction, demarcation of accounting jobs and duties and accounting service level.

  4. Dyscalculia and Attention Deficit Subtypes

    OpenAIRE

    1999-01-01

    The association of specific academic deficits with attention deficit disorder (ADD) subtypes was determined in 20 students (ages 8-12) with ADD with hyperactivity (ADD/H) compared to 20 with ADD without hyperactivity (ADD/noH), at the Department of Educational Psychology, University of Texas at Austin, TX.

  5. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  6. Cognitive Control Deficits in Shifting and Inhibition in Preschool Age Children are Associated with Increased Depression and Anxiety Over 7.5 Years of Development.

    Science.gov (United States)

    Kertz, Sarah J; Belden, Andy C; Tillman, Rebecca; Luby, Joan

    2016-08-01

    Although depression and anxiety are common in youth (Costello et al. 2003), factors that put children at risk for such symptoms are not well understood. The current study examined associations between early childhood cognitive control deficits and depression and anxiety over the course of development through school age. Participants were 188 children (at baseline M = 5.42 years, SD = 0.79 years) and their primary caregiver. Caregivers completed ratings of children's executive functioning at preschool age and measures of depression and anxiety severity over seven assessment waves (a period of approximately 7.5 years). Longitudinal multilevel linear models were used to examine the effect of attention shifting and inhibition deficits on depression and anxiety. Inhibition deficits at preschool were associated with significantly greater depression severity scores at each subsequent assessment wave (up until 7.5 years later). Inhibition deficits were associated with greater anxiety severity from 3.5 to 7.5 years later. Greater shifting deficits at preschool age were associated with greater depression severity up to 5.5 years later. Shifting deficits were also associated with significantly greater anxiety severity up to 3.5 years later. Importantly, these effects were significant even after accounting for the influence of other key predictors including assessment wave/time, gender, parental education, IQ, and symptom severity at preschool age, suggesting that effects are robust. Overall, findings indicate that cognitive control deficits are an early vulnerability factor for developing affective symptoms. Timely assessment and intervention may be beneficial as an early prevention strategy.

  7. Faking attention deficit hyperactivity disorder.

    Science.gov (United States)

    Sansone, Randy A; Sansone, Lori A

    2011-08-01

    Attention-deficit hyperactivity disorder is a common malady in the general population, with up to 8.1 percent of adults meeting criteria for this syndrome. In the college setting, the diagnosis of attention deficit hyperactivity disorder may offer specific academic advantages. Once the diagnosis is assigned, the prescription of stimulant medication may provide additional secondary gains through misuse and/or diversion. For example, these drugs may be used by college consumers to increase alertness, energy, academic performance, and athletic performance. Stimulants may also decrease psychological distress, alleviate restlessness and weight concerns, and be used for recreational purposes. According to the findings of five studies, the symptoms of attention deficit hyperactivity disorder can be believably faked, particularly when assessed with attention deficit hyperactivity disorder symptom checklists. Thus, the faking of attention deficit hyperactivity disorder is a realistic concern in both psychiatric and primary care settings.

  8. Autism: cognitive deficit or cognitive style?

    Science.gov (United States)

    Happé

    1999-06-01

    Autism is a developmental disorder characterized by impaired social and communicative development, and restricted interests and activities. This article will argue that we can discover more about developmental disorders such as autism through demonstrations of task success than through examples of task failure. Even in exploring and explaining what people with autism find difficult, such as social interaction, demonstration of competence on contrasting tasks has been crucial to defining the nature of the specific deficit. Deficit accounts of autism cannot explain, however, the assets seen in this disorder; for example, savant skills in maths, music and drawing, and islets of ability in visuospatial tests and rote memory. An alternative account, reviewed here, suggests that autism is characterized by a cognitive style biased towards local rather than global information processing - termed 'weak central coherence'. Evidence that weak coherence might also characterize the relatives of people with autism, and form part of the extended phenotype of this largely genetic disorder, is discussed. This review concludes by considering some outstanding questions concerning the specific cognitive mechanism for coherence and the neural basis of individual differences in this aspect of information processing.

  9. Postural control deficits identify lingering post-concussion neurological deficits

    Institute of Scientific and Technical Information of China (English)

    Thomas A. Buckley; Jessie R. Oldham; Jaclyn B. Caccese

    2016-01-01

    Concussion, or mild traumatic brain injury, incidence rates have reached epidemic levels and impaired postural control is a cardinal symptom. The purpose of this review is to provide an overview of the linear and non-linear assessments of post-concussion postural control. The current acute evaluation for concussion utilizes the subjective balance error scoring system (BESS) to assess postural control. While the sensitivity of the overall test battery is high, the sensitivity of the BESS is unacceptably low and, with repeat administration, is unable to accurately identify recovery. Sophisticated measures of postural control, utilizing traditional linear assessments, have identified impairments in postural control well beyond BESS recovery. Both assessments of quiet stance and gait have identified lingering impairments for at least 1 month post-concussion. Recently, the application of non-linear metrics to concussion recovery have begun to receive limited attention with the most commonly utilized metric being approximate entropy (ApEn). ApEn, most commonly in the medial-lateral plane, has successfully identified impaired postural control in the acute post-concussion timeframe even when linear assessments of instrumented measures are equivalent to healthy pre-injury values;unfortunately these studies have not gone beyond the acute phase of recovery. One study has identified lingering deficits in postural control, utilizing Shannon and Renyi entropy metrics, which persist at least through clinical recovery and return to participation. Finally, limited evidence from two studies suggest that individuals with a previous history of a single concussion, even months or years prior, may display altered ApEn metrics. Overall, non-linear metrics provide a fertile area for future study to further the understanding of postural control impairments acutely post-concussion and address the current challenge of sensitive identification of recovery.

  10. Pragmatic communication deficits in children with epilepsy

    NARCIS (Netherlands)

    Broeders, Mark; Geurts, Hilde; Jennekens-Schinkel, Aag

    2010-01-01

    Background: Various psychiatric and neurological disorders including epilepsy have been associated with language deficits. Pragmatic language deficits, however, have seldom been the focus of earlier studies in children with epilepsy. Moreover, it is unknown whether these pragmatic deficits are relat

  11. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  12. Fair value accounting

    OpenAIRE

    Shamkuts, Volha, 1977-

    2010-01-01

    The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...

  13. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  14. [Attention deficit hyperactivity disorder].

    Science.gov (United States)

    Cunill, Ruth; Castells, Xavier

    2015-04-20

    Attention deficit hyperactivity disorder (ADHD) is one of the most common childhood psychiatric disorders and can persist into the adulthood. ADHD has important social, academic and occupational consequences. ADHD diagnosis is based on the fulfillment of several clinical criteria, which can vary depending on the diagnostic system used. The clinical presentation can show great between-patient variability and it has been related to a dysfunction in the fronto-striatal and meso-limbic circuits. Recent investigations support a model in which multiple genetic and environmental factors interact to create a neurobiological susceptibility to develop the disorder. However, no clear causal association has yet been identified. Although multimodal treatment including both pharmacological and psychosocial interventions is usually recommended, no convincing evidence exists to support this recommendation. Pharmacological treatment has fundamentally shown to improve ADHD symptoms in the short term, while efficacy data for psychosocial interventions are scarce and inconsistent. Yet, drug treatment is increasingly popular and the last 2 decades have witnessed a sharp increase in the prescription of anti-ADHD medications coinciding with the marketing of new drugs to treat ADHD.

  15. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  16. Career Expectations of Accounting Students

    Science.gov (United States)

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  17. Senegal : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

    This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Senegal. It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action pl...

  18. Library Labor Cost Accounting System.

    Science.gov (United States)

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  19. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    Financial reporting and auditing requirements in the Czech Republic are currently in transition from complying with national standards to complying with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. By law, the Czech Republic seeks to attain maximum compliance with the EU Fourth and Seventh Directives and the E...

  20. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  1. Human brain lesion-deficit inference remapped.

    Science.gov (United States)

    Mah, Yee-Haur; Husain, Masud; Rees, Geraint; Nachev, Parashkev

    2014-09-01

    . Positively, we show that novel machine learning techniques employing high-dimensional inference can nonetheless accurately converge on the true locus. We conclude that current inferences about human brain function and deficits based on lesion mapping must be re-evaluated with methodology that adequately captures the high-dimensional structure of lesion data. © The Author (2014). Published by Oxford University Press on behalf of the Guarantors of Brain.

  2. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    Directory of Open Access Journals (Sweden)

    Marian ŢAICU

    2014-11-01

    Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

  3. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  4. Development of accounting quality management system

    Directory of Open Access Journals (Sweden)

    Plakhtii T.F.

    2017-08-01

    Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

  5. Five countries pioneering accrual budgeting and accounting in central government

    NARCIS (Netherlands)

    Dees, M.; Neelissen, P.A.

    2004-01-01

    In its 2001 Budget Memorandum, the Dutch government announced that accrual budgeting and accounting would replace the current obligation-cash budgeting and accounting system in ministerial budgets and accounts in several years’ time.

  6. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  7. Faking Attention Deficit Hyperactivity Disorder

    OpenAIRE

    2011-01-01

    Attention-deficit hyperactivity disorder is a common malady in the general population, with up to 8.1 percent of adults meeting criteria for this syndrome. In the college setting, the diagnosis of attention deficit hyperactivity disorder may offer specific academic advantages. Once the diagnosis is assigned, the prescription of stimulant medication may provide additional secondary gains through misuse and/or diversion. For example, these drugs may be used by college consumers to increase aler...

  8. Visuospatial deficits of dyslexic children

    OpenAIRE

    Lipowska, Małgorzata; Czaplewska, Ewa; Wysocka, Anna

    2011-01-01

    Summary Background The visuospatial deficit is recognized as typical for dyslexia only in some definitions. However problems with visuospatial orientation may manifest themselves as difficulties with letter identification or the memorizing and recalling of sign sequences, something frequently experienced by dyslexics. Material/Methods The experimental group consisted of 62 children with developmental dyslexia. The control group consisted of 67 pupils with no diagnosed deficits, matched to the...

  9. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  10. Do motivational incentives reduce the inhibition deficit in ADHD?

    Science.gov (United States)

    Shanahan, Michelle A; Pennington, Bruce F; Willcutt, Erik W

    2008-01-01

    The primary goal of this study was to test three competing theories of ADHD: the inhibition theory, the motivational theory, and a dual deficit theory. Previous studies have produced conflicting findings about the effects of incentives on executive processes in ADHD. In the present study of 25 children with ADHD and 30 typically developing controls, motivation was manipulated within the Stop Task. Stop signal reaction time was examined, as well as reaction time, its variability, and the number of errors in the primary choice reaction time task. Overall, the pattern of results supported the inhibition theory over the motivational or dual deficit hypotheses, as main effects of group were found for most key variables (ADHD group was worse), whereas the group by reward interaction predicted by the motivational and dual deficit accounts was not found. Hence, as predicted by the inhibition theory, children with ADHD performed worse than controls irrespective of incentives.

  11. A Copula-based Joint Deficit Index for Droughts

    Energy Technology Data Exchange (ETDEWEB)

    Kao, Shih-Chieh [ORNL; Govindaraju, Rao S. [Purdue University

    2010-01-01

    Current drought information is based on indices that do not capture the joint behaviors of hydrologic variables. To address this limitation, the potential of copulas in characterizing droughts from multiple variables is explored in this study. Starting from the standardized index (SI) algorithm, a modified index accounting for seasonality is proposed for precipitation and streamflow marginals. Utilizing Indiana stations with long-term observations (a minimum of eighty years for precipitation and fifty years for streamflow), the dependence structures of precipitation and streamflow marginals with various window sizes from 1- to 12-months are constructed from empirical copulas. A joint deficit index (JDI) is defined by using the distribution function of copulas that provides an objective (probability-based) description of the overall drought status. Not only is the proposed JDI able to reflect both emerging and prolonged droughts in a timely manner, it also allows a month-by-month drought assessment such that the required amount of precipitation for achieving normal conditions in future can be computed. The use of JDI is generalizable to other hydrologic variables as evidenced by similar drought severities gleaned from JDIs constructed separately from precipitation and streamflow data. JDI further allows the construction of an inter-variable drought index, where the entire dependence structure of precipitation and streamflow marginals is preserved.

  12. Cognitive Deficits as a Mediator of Poor Occupational Function in Remitted Major Depressive Disorder Patients

    OpenAIRE

    Woo, Young Sup; Rosenblat, Joshua D.; Kakar, Ron; Bahk, Won-Myong; McIntyre, Roger S.

    2016-01-01

    Cognitive deficits in major depressive disorder (MDD) patients have been described in numerous studies. However, few reports have aimed to describe cognitive deficits in the remitted state of MDD and the mediational effect of cognitive deficits on occupational outcome. The aim of the current review is to synthesize the literature on the mediating and moderating effects of specific domains of cognition on occupational impairment among people with remitted MDD. In addition, predictors of cognit...

  13. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  14. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  15. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  16. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  17. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  18. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  19. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  20. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  1. Accountability Tanks Calibration Data Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Wendelberger, James G. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Salazar, William Richard [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Finstad, Casey Charles [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-04-25

    MET-1 utilizes tanks to store plutonium in solution. The Nuclear Material Control & Accountability group at LANL requires that MET-1 be able to determine the amount of SNM remaining in solution in the tanks for accountability purposes. For this reason it is desired to determine how well various operators may read the volume of liquid left in the tank with the tank measurement device (glass column or slab). The accuracy of the measurement is then compared to the current SAFE-NMCA acceptance criteria for lean and rich plutonium solutions to determine whether or not the criteria are reasonable and may be met.

  2. Accountable Care Organizations and Otolaryngology

    Science.gov (United States)

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  3. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  4. Accounting for inflation: arguments of recognition in Islamic accounting standards

    Directory of Open Access Journals (Sweden)

    Bello Ahmad

    2017-01-01

    Full Text Available The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used. Changes in prices otherwise referred to Inflation may affect and substantially injures sustainability of Islamic financial institutions. An economy that is characterized also as Inflationary may have its financial statements produced under AAOIFI derailing in quality. From transactionary angle, creditors are going to be shortchanged and Debtors benefits; debtor- creditor Hypotheses. In this paper effort was made to explore the fundamental reasons for non- recognition of inflation in Islamic Accounting Standards and fundamental Islamic framework that may permit that.

  5. 当前企业财务会计报告的局限性与改进措施%The Current Limitations and Development Trend of Enterprise Financial Accounting Reports

    Institute of Scientific and Technical Information of China (English)

    宣红石

    2016-01-01

    With the development of knowledge economy, enterprises are facing the market competition is increasingly fierce. As an important part of enterprise internal management, financial accounting work is constantly improving and innovation. In the new development environment, we must overcome the drawbacks and limitations of corporate financial reporting, and strengthen the management of financial reporting, standardize the standard of financial accounting work, improve the authenticity and effectiveness of the financial accounting report.%知识经济不断发展,企业所面临的市场竞争也日渐激烈。作为企业内部管理的重要内容,财务会计工作也在不断完善和创新。在新的发展环境下,必须克服企业财务报告中存在的弊端以及局限性,加强财务报告的管理力度,规范财务会计工作标准,提升财务会计报告的真实性、有效性。

  6. An Empirical Investigation of the Relevant Skills of Forensic Accountants

    Science.gov (United States)

    DiGabriele, James A.

    2008-01-01

    The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

  7. An Empirical Investigation of the Relevant Skills of Forensic Accountants

    Science.gov (United States)

    DiGabriele, James A.

    2008-01-01

    The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

  8. 75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

    Science.gov (United States)

    2010-04-19

    ... payments in ] the account or to the current balance of the account, whichever is lower. DATES: Comments... payments or the balance of the account on the date of the account review (the ``protected amount''). The... Accounts Containing Federal Benefit Payments AGENCY: Department of the Treasury, Fiscal Service...

  9. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  10. Accounting: "Balancing Out" the Accounting Program.

    Science.gov (United States)

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  11. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  12. Modelling in Accounting. Theoretical and Practical Dimensions

    Directory of Open Access Journals (Sweden)

    Teresa Szot-Gabryś

    2010-10-01

    Full Text Available Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic measurements areas which have not been hitherto covered by any accounting system (it applies, for example, to small businesses, agricultural farms, human capital, which requires the development of an appropriate theoretical and practical model. The article illustrates the issue of modelling in accounting based on the example of an accounting model developed for small businesses, i.e. economic entities which are not obliged by law to keep accounting records.

  13. Nonlinear spelling in graphemic buffer deficit.

    Science.gov (United States)

    Schubert, Teresa; Nickels, Lyndsey

    2015-01-01

    In this paper, we describe a case of nonlinear spelling and its implications for theories of the graphemic buffer. C.T.J., an individual with an acquired deficit of the graphemic buffer, often wrote the letters of his responses in a nonlinear temporal order when writing to dictation. The spatial ordering of the letters was maintained: Letters in the later positions of the words were written towards the right side of the response, even when written before letters in earlier positions. This unusual phenomenon has been briefly reported in three prior cases but this study provides the most detailed analysis of the phenomenon to date. We specifically contend that the decoupling of the temporal and spatial aspects of spelling is difficult to reconcile with competitive queuing accounts of the graphemic buffer.

  14. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  15. PRAGMATIC DEFICITS OF ASPERGER SYNDROME

    Directory of Open Access Journals (Sweden)

    Silmy Arizatul Humaira’

    2015-08-01

    Full Text Available Human being is social creature who needs other people to interact with. One of the ways to interact with others is communication with language. However, communication could be a complicated problem for those who were born with developmental disorder called Asperger Syndrome (AS. The communication challenge of Asperger’s is the difficulty using language appropriately for social purposes or known as pragmatic deficits. Many excellent books about autism are published whereas knowledge on pragmatic deficits are still very limited. Thus, it is expected to be a beneficial reference to understand the pragmatic deficits and to create strategies for them to communicate effectively. Therefore, this study aimed at exploring the kinds of pragmatic deficits of an individual with AS. The verbal language profiles of autism purposed by MacDonald (2004 is used to analyzed the data in depth. The descriptive qualitative method is applied to develop a comprehensive understanding about the AS case in Temple Grandin movie.The finding shows that all of the five types of communication deficits are appearing and the dominant of which is unresponsive.

  16. Association of White Matter With Core Cognitive Deficits in Patients With Schizophrenia.

    Science.gov (United States)

    Kochunov, Peter; Coyle, Thomas R; Rowland, Laura M; Jahanshad, Neda; Thompson, Paul M; Kelly, Sinead; Du, Xiaoming; Sampath, Hemalatha; Bruce, Heather; Chiappelli, Joshua; Ryan, Meghann; Fisseha, Feven; Savransky, Anya; Adhikari, Bhim; Chen, Shuo; Paciga, Sara A; Whelan, Christopher D; Xie, Zhiyong; Hyde, Craig L; Chen, Xing; Schubert, Christian R; O'Donnell, Patricio; Hong, L Elliot

    2017-09-01

    Efforts to remediate the multiple cognitive function impairments in schizophrenia should consider white matter as one of the underlying neural mechanisms. To determine whether altered structural brain connectivity is responsible for 2 of the core cognitive deficits in schizophrenia- reduced information processing speed and impaired working memory. This cross-sectional study design took place in outpatient clinics from August 1, 2004, to August 31, 2015. Participants included 166 patients with schizophrenia and 213 healthy control individuals. These participants were from 3 independent cohorts, each of which had its own healthy control group. No participant had current or past neurological conditions or major medical conditions. Patients were diagnosed with either schizophrenia or schizoaffective disorder as defined by the DSM-IV. Controls had no Axis I psychiatric disorder. Mediation analyses and structural equation modeling were used to analyze the associations among processing speed, working memory, and white matter microstructures. Whole-brain and regional diffusion tensor imaging fractional anisotropy were used to measure white matter microstructures. Of the study participants, the 166 patients with schizophrenia had a mean (SD) age of 38.2 (13.3) years and the 213 healthy controls had a mean (SD) age of 39.2 (14.0) years. There were significantly more male patients than controls in each of the 3 cohorts (117 [70%] vs 91 [43%]), but there were no significant differences in sex composition among the 3 cohorts. Patients had significantly reduced processing speed (Cohen d = 1.24; P = 6.91 × 10-30) and working memory deficits (Cohen d = 0.83; P = 1.10 × 10-14) as well as a significant whole-brain fractional anisotropy deficit (Cohen d = 0.63; P = 2.20 × 10-9). In schizophrenia, working memory deficit was mostly accounted for by processing speed deficit, but this deficit remained when accounting for working memory (Cohen d

  17. Differences and Deficits in Psychological Research in Historical Perspective: A Commentary on the Special Section

    Science.gov (United States)

    Cole, Michael

    2013-01-01

    This commentary traces discussions of psychological differences and deficits from the mid-1950s to the current day, positioning the disciplinary discussions in the social-historical context in which they took place. The challenges of assessing diagnoses of deficit and the potential harms that result when misdiagnosis is implemented as social…

  18. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  19. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    , and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...... the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting...... profession. In particular, the move towards hyper-modernity, where empathy towards others and the virtues of self-discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession. Originality/value - Although there has been some research into the image...

  20. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  1. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    -induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition......We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal...

  2. Auditory Backward Masking Deficits in Children with Reading Disabilities

    Science.gov (United States)

    Montgomery, Christine R.; Morris, Robin D.; Sevcik, Rose A.; Clarkson, Marsha G.

    2005-01-01

    Studies evaluating temporal auditory processing among individuals with reading and other language deficits have yielded inconsistent findings due to methodological problems (Studdert-Kennedy & Mody, 1995) and sample differences. In the current study, seven auditory masking thresholds were measured in fifty-two 7- to 10-year-old children (26…

  3. Discovering Focus: Helping Students with ADD (Attention Deficit Disorder)

    Science.gov (United States)

    Valkenburg, Jim

    2012-01-01

    Attention Deficit Disorder (ADD) is a neurological disorder which effects learning and that has a confusing set of diagnostic symptoms and an even more confusing set of remedies ranging from medication to meditation to nothing at all. Current neurological research suggests, however, that there are strategies that the individual with ADD can use to…

  4. Language Impairment in the Attention-Deficit/Hyperactivity Disorder Context

    Science.gov (United States)

    Redmond, Sean M.

    2016-01-01

    Purpose: Attention-deficit/hyperactivity disorder (ADHD) is a ubiquitous designation that affects the identification, assessment, treatment, and study of pediatric language impairments (LIs). Method: Current literature is reviewed in 4 areas: (a) the capacity of psycholinguistic, neuropsychological, and socioemotional behavioral indices to…

  5. Neurogenic Stuttering and Lateralized Motor Deficits Induced by Tranylcypromine

    Directory of Open Access Journals (Sweden)

    J. D. Duffy

    1994-01-01

    Full Text Available A case of neurogenic stuttering induced by the monoamine oxidase inhibitor tranylcypromine is described. The association of neurogenic stuttering with acquired lateralized motor deficits in the patient described is discussed with reference to current theories regarding the pathogenesis of neurogenic stuttering.

  6. The Accountability Bind

    Directory of Open Access Journals (Sweden)

    Katrina Bulkley

    2001-10-01

    Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.

  7. Emotion Perception or Social Cognitive Complexity: What Drives Face Processing Deficits in Autism Spectrum Disorder?

    Science.gov (United States)

    Walsh, Jennifer A; Creighton, Sarah E; Rutherford, M D

    2016-02-01

    Some, but not all, relevant studies have revealed face processing deficits among those with autism spectrum disorder (ASD). In particular, deficits are revealed in face processing tasks that involve emotion perception. The current study examined whether either deficits in processing emotional expression or deficits in processing social cognitive complexity drive face processing deficits in ASD. We tested adults with and without ASD on a battery of face processing tasks that varied with respect to emotional expression processing and social cognitive complexity. Results revealed significant group differences on tasks involving emotional expression processing, but typical performance on a non-emotional but socially complex task. These results support an emotion processing rather than a social complexity explanation for face processing deficits in ASD.

  8. Attention Deficits, Attention-Deficit Hyperactivity Disorder, and Intellectual Disabilities

    Science.gov (United States)

    Deutsch, Curtis K.; Dube, William V.; McIlvane, William J.

    2008-01-01

    Attention-Deficit Hyperactivity Disorder (ADHD) and its earlier nosologic classifications have been extensively investigated since the 1960s, with PubMed listings alone exceeding 13,000 entries. Strides have been made in the diagnosis and treatment of ADHD in individuals with intellectual function in the normal range, as described in companion…

  9. Visual Search Deficits Are Independent of Magnocellular Deficits in Dyslexia

    Science.gov (United States)

    Wright, Craig M.; Conlon, Elizabeth G.; Dyck, Murray

    2012-01-01

    The aim of this study was to investigate the theory that visual magnocellular deficits seen in groups with dyslexia are linked to reading via the mechanisms of visual attention. Visual attention was measured with a serial search task and magnocellular function with a coherent motion task. A large group of children with dyslexia (n = 70) had slower…

  10. Olfactory deficits in frontotemporal dementia as measured by the Alberta Smell Test.

    Science.gov (United States)

    Heyanka, Daniel J; Golden, Charles J; McCue, Robert B; Scarisbrick, David M; Linck, John F; Zlatkin, Nancy I

    2014-01-01

    The study of olfaction in neurodegeneration has primarily focused on Alzheimer's disease. Research of olfaction in frontotemporal dementia (FTD) has generally not been empirically studied. The current study compared olfaction in FTD to major depressive disorder (MDD) using the Alberta Smell Test (AST). Independent-samples t test results suggested olfaction in FTD was impaired when compared with participants diagnosed with MDD. The AST Total score (out of 20 trials) significantly predicted the diagnostic group and accounted for 40% of the variance in diagnostic group status with an odds ratio of 20.08. Results suggested that a cutoff of ≤2/20 differentiated FTD from MDD with 94% accuracy (91% sensitivity, 97% specificity) and a cutoff of ≤1/20 differentiated the groups with a 95.5% hit rate (91% sensitivity, 100% specificity). Results confirmed olfactory identification deficits in FTD and suggested that the AST is an effective tool for the demarcation of FTD from MDD. This is especially important due to the potential for significant overlap in the behavioral/emotional phenotype and cognitive deficits between the two disorders when presented with early stages of FTD.

  11. Cognitive deficits in schizophrenia: an updated metanalysis of the scientific evidence

    Directory of Open Access Journals (Sweden)

    Fioravanti Mario

    2012-06-01

    Full Text Available Abstract Background This is an update of a previous meta-analysis published in 2005. Methods It includes the data published up to march 2010 for a total of 247 papers and 18,300 cases. Cognitive deficits are examined in 5 different domains: Memory functioning (128 studies, Global cognitive functioning (131 studies, Language (70 studies, Executive function (67 studies, Attention (76 studies. Only controlled studies were included: patients vs. normal subjects. Results Results evidence that in all domains and in all different analyses performed within each domain, patients show a significant reduction of cognitive efficiency with respect to normal subjects. The between studies heterogeneity is very high in almost all domains. There are various sources of this heterogeneity (age, sex, sample size, type of patients, and type of measurement which contribute to the high degree of not-overlapping information offered by the single studies. Conclusions Our results, based on the current scientific evidence, confirm the previous findings that there is a generalized impairment of various cognitive functions in patients with schizophrenia when compared to normal cases. The modalities with which these results are obtained have not changed over the years and the more recent studies do not modify the high heterogeneity previously found between the studies. This reduces the methodological quality of the results. In order to improve the methodological quality of the studies performed in the field of cognitive deficits of patients with schizophrenia, various factors should be taken into account and better managed in designing future studies.

  12. U.S. deficits, the dollar and Europe

    Directory of Open Access Journals (Sweden)

    O. BLANCHARD

    2013-12-01

    Full Text Available This paper reviews and assesses some of the controversies related to the role of deficits in the recovery, the relation between deficits and interest rates, costs and benefits of a strong US dollar, and finally the feasibility and desirability of enhancing, assuring or accelerating Europe’s recovery through active policy moves. The authors first provide an assessment of the current situation before focusing on the characteristics of a fiscal policy-led recovery. They then turn to the appreciation of the dollar before looking at the policy options open to Europe, arguing that a temporary and modulated fiscal expansion still appears both desirable and feasible.

  13. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  14. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  15. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  16. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  17. The Choreography of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  18. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  19. The Accountability Illusion: Kansas

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  20. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  1. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  2. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

  3. The Evolution of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  4. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  5. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  6. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  7. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  8. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  9. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  10. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  11. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental...... Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content...... Services; Tuula Pohjola 10. Process-based Environmental Cost Accounting for Small and Medium-sized Companies; Natalie Wendisch and Thomas Heupel. 11. Environmental Account Systems in Small and Medium-sized Enterprises. How to adapt existing Accounting Systems to EMA Requirements; Alessia Venturelli...

  12. 24 CFR 3500.17 - Escrow accounts.

    Science.gov (United States)

    2010-04-01

    ... current escrow account balance exceeds the target balance for the account. System of recordkeeping means...: county taxes, hazard insurance, condominium dues, etc. If a particular payee, such as a taxing body... borrower's agreeing to a different disbursement basis or disbursement date. (l) System of recordkeeping....

  13. Attention Deficit Hyperactivity Disorder (ADHD)

    Centers for Disease Control (CDC) Podcasts

    2014-04-10

    This podcast discusses Attention Deficit Hyperactivity Disorder, or ADHD, the most common behavioral disorder in children. Learn about symptoms, risk factors, and treatment.  Created: 4/10/2014 by National Center on Birth Defects and Developmental Disabilities (NCBDDD).   Date Released: 5/7/2014.

  14. INTERNATIONAL PRACTICE OF ACCOUNTING OF STOCKS

    Directory of Open Access Journals (Sweden)

    Zhminko A. Y.

    2014-05-01

    Full Text Available Costs are one of the most important economic categories that have a direct impact on the financial performance of commercial organizations, thereby determining not only their current but also future development. Current world economic trends, processes of consolidation, business integration, complexity of the production process encourages organizations to adopt new approaches to construction cost accounting and the results of its activities. Thus, the costs of business entities are the central objects in the accounting system of the company

  15. Neurobehavioral deficits in the KIKO mouse model of Friedreich's ataxia.

    Science.gov (United States)

    McMackin, Marissa Z; Henderson, Chelsea K; Cortopassi, Gino A

    2017-01-01

    Friedreich's Ataxia (FA) is a pediatric neurodegenerative disease whose clinical presentation includes ataxia, muscle weakness, and peripheral sensory neuropathy. The KIKO mouse is an animal model of FA with frataxin deficiency first described in 2002, but neurobehavioral deficits have never been described in this model. The identification of robust neurobehavioral deficits in KIKO mice could support the testing of drugs for FA, which currently has no approved therapy. We tested 13 neurobehavioral tasks to identify a robust KIKO phenotype: Open Field, Grip Strength Test(s), Cylinder, Skilled Forelimb Grasp Task(s), Treadmill Endurance, Locotronic Motor Coordination, Inverted Screen, Treadscan, and Von Frey. Of these, Inverted Screen, Treadscan and Von Frey produced significant neurobehavioral deficits at >8 months of age, and relate to the clinically relevant endpoints of muscle strength and endurance, gait ataxia, and peripheral insensitivity. Thus we identify robust phenotypic measures related to Friedreich's ataxia clinical endpoints which could be used to test effectiveness of potential drug therapy.

  16. Can we predict cognitive deficits based on cognitive complaints?

    Directory of Open Access Journals (Sweden)

    Ewa Małgorzata Szepietowska

    2017-03-01

    Full Text Available Objective: The aim of the study was to determine whether the intensity of cognitive complaints can, in conjunction with other selected variables, predict the general level of cognitive functions evaluated with the Montreal Cognitive Assessment (MoCA test. Current reports do not show clear conclusions on this subject. Some data indicate that cognitive complaints have a predictive value for low scores in standardised tasks, suggesting cognitive dysfunction (e.g. mild cognitive impairment. Other data, however, do not support the predictive role of complaints, and show no relationship to exist between the complaints and the results of cognitive tests. Material and methods: The study included 118 adults (58 women and 60 men. We used the MoCA test, a self-report questionnaire assessing the intensity of cognitive complaints (Patient-Reported Outcomes in Cognitive Impairment – PROCOG and Dysexecutive Questionnaire/Self – DEX-S, and selected subtests of the Wechsler Adult Intelligence Scale-Revised (WAIS-R PL. On the basis of the results from the MoCA test, two separate groups were created, one comprising respondents with lower results, and one – those who obtained scores indicating a normal level of cognitive function. We compared these groups according to the severity of the complaints and the results obtained with the other methods. Logistic regression analysis was performed taking into account the independent variables (gender, age, result in PROCOG, DEX-S, and neurological condition and the dependent variable (dichotomized result in MoCA. Results: Groups with different levels of performance in MoCA differed in regards of some cognitive abilities and the severity of complaints related to semantic memory, anxiety associated with a sense of deficit and loss of skills, but provided similar self-assessments regarding the efficiency of episodic memory, long-term memory, social skills and executive functions. The severity of complaints does not allow

  17. The Current Situation and Countermeasures of Cross-border RMB Business in Capital Account%资本项下跨境人民币业务的研究与思考

    Institute of Scientific and Technical Information of China (English)

    邓翊平

    2015-01-01

    跨境贸易人民币结算自2009年启动以来,经过近六年的发展,跨境人民币业务范围不断扩展。随着人民币国际化的深入推进和人民币资本项目可兑换进程的加快,不断扩大资本项下跨境人民币业务范围已成为必然。本文在系统梳理现有政策框架下的人民币跨境资本交易基础上,提出了深入推进资本项下跨境人民币业务的政策建议。%The RMB settlement for cross-border trade started in 2009, after nearly six years of development, the cross-border RMB business scope has been expanded. With the deepening of the internationalisation of the RMB and the speeding up of RMB capital account convertibility, expanding the scope of cross-border RMB business in the capital account has become an inevitable trend. Based on the RMB settlement for cross-border capital transaction under the the framework of the existing policy, this paper proposes some policy recommendations to further promote cross-border RMB business in the capital account.

  18. Neurobiology of attention deficit/hyperactivity disorder.

    Science.gov (United States)

    Purper-Ouakil, Diane; Ramoz, Nicolas; Lepagnol-Bestel, Aude-Marie; Gorwood, Philip; Simonneau, Michel

    2011-05-01

    Attention deficit/hyperactivity disorder (ADHD), a prevalent neurodevelopmental disorder, has been associated with various structural and functional CNS abnormalities but findings about neurobiological mechanisms linking genes to brain phenotypes are just beginning to emerge. Despite the high heritability of the disorder and its main symptom dimensions, common individual genetic variants are likely to account for a small proportion of the phenotype's variance. Recent findings have drawn attention to the involvement of rare genetic variants in the pathophysiology of ADHD, some being shared with other neurodevelopmental disorders. Traditionally, neurobiological research on ADHD has focused on catecholaminergic pathways, the main target of pharmacological treatments. However, more distal and basic neuronal processes in relation with cell architecture and function might also play a role, possibly accounting for the coexistence of both diffuse and specific alterations of brain structure and activation patterns. This article aims to provide an overview of recent findings in the rapidly evolving field of ADHD neurobiology with a focus on novel strategies regarding pathophysiological analyses.

  19. The Information - Connexion Between Financial Accounting and Management Accounting

    Directory of Open Access Journals (Sweden)

    Florin Radu

    2016-01-01

    Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

  20. Adult Attention-Deficit / Hyperactivity Disorder (ADHD)

    Science.gov (United States)

    Adult attention-deficit/hyperactivity disorder (ADHD) Overview Adult attention-deficit/hyperactivity disorder (ADHD) is a mental health disorder that ... combination of persistent problems, such as difficulty paying attention, hyperactivity and impulsive behavior. Adult ADHD can lead ...

  1. Faststats: Attention Deficit Hyperactivity Disorder (ADHD)

    Science.gov (United States)

    ... this? Submit What's this? Submit Button NCHS Home Attention Deficit Hyperactivity Disorder (ADHD)* Recommend on Facebook Tweet ... visits Number of visits to physician offices with attention deficit disorder as the primary diagnosis: 10.9 ...

  2. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  3. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  4. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  5. Depression and cognitive deficits in geriatric schizophrenia.

    Science.gov (United States)

    D'Antonio, Emily; Serper, Mark R

    2012-01-01

    Past reports have found patients with comorbid depression and schizophrenia spectrum disorders exhibit greater deficits in memory and attention compared to schizophrenia spectrum disorder patients without depressive symptoms. However, in contrast to younger schizophrenia patients, the few past studies using cognitive screens to examine the relationship between depression and cognition in inpatient geriatric schizophrenia have found that depressive symptomatology was associated with relatively enhanced cognitive performance. In the current study we examined the relationship between depressive symptoms and cognitive deficits in geriatric schizophrenia spectrum disorder patients (n=71; mean age=63.7) on an acute psychiatric inpatient service. Patients completed a battery of cognitive tests assessing memory, attention and global cognition. Symptom severity was assessed via the PANSS and Calgary Depression Scale for Schizophrenia. Results revealed that geriatric patients' depression severity predicted enhancement of their attentional and verbal memory performance. Patients' global cognitive functioning and adaptive functioning were not associated with their depression severity. Contrary to patterns typically seen in younger patients and non-patient groups, increasing depression severity is associated with enhancement of memory and attention in geriatric schizophrenia spectrum disorder patients. Also, diverging from younger samples, depression severity was unassociated with patients adaptive and global cognitive functioning. Copyright © 2011 Elsevier B.V. All rights reserved.

  6. Aging and associative recognition: A view from the DRYAD model of age-related memory deficits.

    Science.gov (United States)

    Benjamin, Aaron S

    2016-02-01

    How do we best characterize the memory deficits that accompany aging? A popular hypothesis, articulated originally by Naveh-Benjamin (2000) and reviewed in the accompanying article by Smyth and Naveh-Benjamin (2016), suggests that older adults are selectively deficient in establishing associations between to-be-learned memoranda and as a result have deficits in memory for sources or contexts. An alternative proposal, called density of representations yields age-related deficits (DRYAD) and outlined in recent articles by Benjamin (2010) and colleagues (Benjamin, Diaz, Matzen, & Johnson, 2012), attributes disproportionate deficits in memory to a global, rather than a selective, deficit of memory. In an attempt to adjudicate between these competing positions, Smyth and Naveh-Benjamin (2016) discussed 2 sets of experimental data that they claim speak against the global deficit model. Here I review some general principles of how the global-deficit view is applied to experimental paradigms and demonstrate that even a simplified form of DRYAD can comfortably accommodate the critical findings cited by Smyth and Naveh-Benjamin. I also evaluate aspects of their results that may be problematic for DRYAD and describe ways in which DRYAD's account of associative recognition can be falsified. I end with a discussion of the complementary strengths and weaknesses of the 2 approaches and consider ways in which the associative deficit hypothesis and DRYAD might work more profitably together than apart.

  7. Motivational deficits in early schizophrenia: prevalent, persistent, and key determinants of functional outcome.

    Science.gov (United States)

    Fervaha, Gagan; Foussias, George; Agid, Ofer; Remington, Gary

    2015-08-01

    Negative symptoms, in particular motivational deficits, are reported as impediments to functional recovery in patients with schizophrenia. This study examined the prevalence of motivational deficits in patients early in the illness, and the impact these deficits have on community functioning. Patients with schizophrenia between the ages of 18 and 35years, and within 5years of initiating antipsychotic treatment were included in the present investigation (N=166). The impact of motivation and cognition on concurrent and longitudinal functioning was evaluated. Motivational impairments were found in more than 75% of participants, and were not associated with receipt of social support. These deficits served as the most robust and reliable predictor of functional outcome, while neurocognition demonstrated significantly weaker associations with outcome. When considered together, motivational deficits demonstrated a reliable link with concurrent and longitudinal functioning, with cognition not offering any independent predictive value. Moreover, motivation was found to mediate the relationship between cognition and outcome. Changes in motivation were linked to changes in functioning; however, this was not the case for changes in cognitive performance. Motivation emerged as a significant predictor of functioning even after selected demographic and clinical characteristics (e.g., positive symptoms) were accounted for. These data indicate that motivational deficits are prevalent in patients with schizophrenia, even in the early stages of the illness, and these deficits stand as one of the most robust barriers to people with schizophrenia achieving functional recovery. Greater understanding of the mechanisms underlying these deficits is critical to effective treatment innovation.

  8. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  9. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  10. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  11. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  12. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  13. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  14. Ideas for the Accounting Classroom.

    Science.gov (United States)

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  15. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  16. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  17. Temporal processing deficits in letter-by-letter reading.

    Science.gov (United States)

    Ingles, Janet L; Eskes, Gail A

    2007-01-01

    Theories of the cognitive impairment underlying letter-by-letter reading vary widely, including prelexical and lexical level deficits. One prominent prelexical account proposes that the disorder results from difficulty in processing multiple letters simultaneously. We investigated whether this deficit extends to letters presented in rapid temporal succession. A letter-by-letter reader, G.M., was administered a rapid serial visual presentation task that has been used widely to study the temporal processing characteristics of the normal visual system. Comparisons were made to a control group of 6 brain-damaged individuals without reading deficits. Two target letters were embedded at varying temporal positions in a stream of rapidly presented single digits. After each stream, the identities of the two letters were reported. G.M. required an extended period of time after he had processed one letter before he was able to reliably identify a second letter, relative to the controls. In addition, G.M.'s report of the second letter was most impaired when it immediately followed the first letter, a pattern not seen in the controls, indicating that G.M. had difficulty processing the two items together. These data suggest that a letter-by-letter reading strategy may be adopted to help compensate for a deficit in the temporal processing of letters.

  18. Proprioceptive Localization Deficits in People With Cerebellar Damage.

    Science.gov (United States)

    Weeks, Heidi M; Therrien, Amanda S; Bastian, Amy J

    2017-04-01

    It has been hypothesized that an important function of the cerebellum is predicting the state of the body during movement. Yet, the extent of cerebellar involvement in perception of limb state (i.e., proprioception, specifically limb position sense) has yet to be determined. Here, we investigated whether patients with cerebellar damage have deficits when trying to locate their hand in space (i.e., proprioceptive localization), which is highly important for everyday movements. By comparing performance during passive robot-controlled and active self-made multi-joint movements, we were able to determine that some cerebellar patients show improved precision during active movement (i.e., active benefit), comparable to controls, whereas other patients have reduced active benefit. Importantly, the differences in patient performance are not explained by patient diagnosis or clinical ratings of impairment. Furthermore, a subsequent experiment confirmed that active deficits in proprioceptive localization occur during both single-joint and multi-joint movements. As such, it is unlikely that localization deficits can be explained by the multi-joint coordination deficits occurring after cerebellar damage. Our results suggest that cerebellar damage may cause varied impairments to different elements of proprioceptive sense. It follows that proprioceptive localization should be adequately accounted for in clinical testing and rehabilitation of people with cerebellar damage.

  19. Age-Related Deficits in Conjunctive Representation of Complex Objects

    Science.gov (United States)

    Scheerer, Nichole; Marrone, Diano F.

    2014-01-01

    Although some evidence is consistent with the notion that distinct cortical systems support memory and perception, mounting evidence supports a representational-hierarchical view of cognition, which posits that distinctions lie in simple feature representations versus more complex conjunctive representations of many stimulus features simultaneously. Thus, typical memory tasks engage different regions from typical perception tasks because they inherently test information on opposing ends of this continuum. Memory deficits are reliably reported with age, but the tasks used to make these conclusions predominantly rely on conjunctive representations. To test the extent to which age-related deficits may be accounted for by perceptual processing, this study investigated discriminations involving conjunctive representations in older adults. Results show that adults aged 50 to 77 are impaired, relative to their younger counterparts, on discriminations requiring feature conjunctions, but not simple feature representations. These findings support recent data showing an agerelated decline in the ability to form conjunctive representations. Furthermore, these data suggest that some ‘mnemonic’ deficits associated with age may in fact be the result of deficits in perception rather than memory. PMID:25308561

  20. Resistance To Accounting Changes

    OpenAIRE

    Tanış, Veyis Naci

    2013-01-01

    Changing manufacturing environments have affected cost and management accounting techniques employed by companies On the one hand manufacturing companies have changed their costing and decision making systems on the other they try to overcome the problems that occur as a result of employee resistance A survey has been conducted to investigate cost accounting changes on the largest 500 manufacturing companies in Turkey This work also attempts to shed light onto underlying reasons of why...

  1. Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China 's reality, to develop economy, and to flourish enterprise...

  2. Ethics In Accounting Career

    OpenAIRE

    2007-01-01

    The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should me...

  3. Key Account Management

    OpenAIRE

    Dvořák, Dalibor

    2007-01-01

    This note tries to explain concept of key account management (KAM), factors leading to importance of this emerging concept, criteria to determine key accounts from customer base, benefits to both buyers and sellers agreeing to practice it, stages of KAM relationship, conditions under which power lies with buyer or seller, outlines risks faced by both the parties, key success factors, challenges faced in implementing this concept and relevance to infrastructure sector.

  4. Pragmatic Communication Deficits in Children with Epilepsy

    Science.gov (United States)

    Broeders, Mark; Geurts, Hilde; Jennekens-Schinkel, Aag

    2010-01-01

    Background: Various psychiatric and neurological disorders including epilepsy have been associated with language deficits. Pragmatic language deficits, however, have seldom been the focus of earlier studies in children with epilepsy. Moreover, it is unknown whether these pragmatic deficits are related to general intellectual functioning. Both…

  5. Pragmatic Communication Deficits in Children with Epilepsy

    Science.gov (United States)

    Broeders, Mark; Geurts, Hilde; Jennekens-Schinkel, Aag

    2010-01-01

    Background: Various psychiatric and neurological disorders including epilepsy have been associated with language deficits. Pragmatic language deficits, however, have seldom been the focus of earlier studies in children with epilepsy. Moreover, it is unknown whether these pragmatic deficits are related to general intellectual functioning. Both…

  6. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Directory of Open Access Journals (Sweden)

    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  7. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  8. Inattentiveness in attention-deficit/hyperactivity disorder

    Institute of Scientific and Technical Information of China (English)

    Ariane Sroubek; Mary Kelly; Xiaobo Li

    2013-01-01

    Attention-deficit/hyperactivity disorder (ADHD) is a neurodevelopmental disorder with a long-term impact on functioning,productivity and quality of life of patients.This impact is largely due to the symptoms of inattentiveness.However,despite its impairing role in the lives of ADHD patients,inattentiveness has been studied relatively less frequently than have symptoms of impulsivity/hyperactivity and problems with executive function.This review therefore seeks to integrate the neuropsychological theories and current findings in the research fields of neuropsychology,neurophysiology,and neuroimaging,in an attempt to gain a more complete understanding of the role that inattentiveness plays in ADHD,as well as to suggest directions for future studies.The need for a more comprehensive understanding of inattentiveness and ADHD,which integrates findings from each of the three disciplines mentioned above,is emphasized.

  9. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    : Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental...... Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content...

  10. Neurocognitive and social cognition deficits in patients with anorexia nervosa

    Directory of Open Access Journals (Sweden)

    Kułakowska, Dorota

    2014-06-01

    Full Text Available In the first part of the article the authors present a set of the actual concepts explaining problems of cognitive functions and social cognition currently observed in patients with anorexia nervosa (AN. It is possible; through the neuroimaging research, to get better understanding of the brain specifics in these individuals. Even though, the AN remains a disease with very complex and multifactorial etiology which remains a huge medical challenge. Currently, popular is the view that takes into consideration the integrating role of the insula and subcortical structures (such as hippocampus, amygdala, thalamus in the regulation of cognitive and emotional processes in people suffering from AN. There is still an open problem, however, of the selection of therapeutic interventions targeting these deficits. The second part of the article presents the attempt to describe deficits in neurocognitive and social cognition in people with AN occurring prior to illness, during and after the recovery. Particular attention has been paid to the most frequently described in the literature – neuro- cognitive deficits such as rigidity of thinking, weak central coherence, and deficits in social cognition, including mental processes of perception and expression of emotions, disorders of the theory of mind (ToM and empathy. The results of previous studies, their scarcity in Poland, do not give a satisfactory answer to the question whether the above mentioned disorders are a feature of endophenotype or condition in an episode of the disease. Research point to the more permanent nature, which may be more resistant to therapeutic modifications.

  11. Speech production deficits in early readers: predictors of risk.

    Science.gov (United States)

    Foy, Judith G; Mann, Virginia A

    2012-04-01

    Speech problems and reading disorders are linked, suggesting that speech problems may potentially be an early marker of later difficulty in associating graphemes with phonemes. Current norms suggest that complete mastery of the production of the consonant phonemes in English occurs in most children at around 6-7 years. Many children enter formal schooling (kindergarten) around 5 years of age with near-adult levels of speech production. Given that previous research has shown that speech production abilities and phonological awareness skills are linked in preschool children, we set out to examine whether this pattern also holds for children just beginning to learn to read, as suggested by the critical age hypothesis. In the present study, using a diverse sample, we explored whether expressive phonological skills in 92 5-year-old children at the beginning and end of kindergarten were associated with early reading skills. Speech errors were coded according to whether they were developmentally appropriate, position within the syllable, manner of production of the target sounds, and whether the error involved a substitution, omission, or addition of a speech sound. At the beginning of the school year, children with significant early reading deficits on a predictively normed test (DIBELS) made more speech errors than children who were at grade level. Most of these errors were typical of kindergarten children (e.g., substitutions involving fricatives), but reading-delayed children made more of these errors than children who entered kindergarten with grade level skills. The reading-delayed children also made more atypical errors, consistent with our previous findings about preschoolers. Children who made no speech errors at the beginning of kindergarten had superior early reading abilities, and improvements in speech errors over the course of the year were significantly correlated with year-end reading skills. The role of expressive vocabulary and working memory were also

  12. Collicular dysfunction in attention deficit hyperactivity disorder.

    Science.gov (United States)

    Overton, Paul G

    2008-01-01

    Attention deficit hyperactivity disorder (ADHD) is a prevalent neurodevelopmental disorder characterised by (inter alia) an increase in distractibility. The current front-line pharmacotherapies for the treatment of ADHD, namely the psychostimulants methylphenidate and amphetamines, have clear abuse potential, hence there is a strong need to develop new drug treatments for this disorder. Central to this process is the identification of the pathophysiological changes which underlie ADHD. Given the heterogeneity of the disorder, multiple loci are probably involved, providing multiple potential therapeutic targets. Here, we hypothesise (Hypothesis 1) that one such locus is the superior colliculus (SC), a sensory structure intimately linked with distractibility and the production of eye and head movements. It is proposed that in ADHD, the colliculus is hyper-responsive, leading to the core symptom of increased distractibility. Hypothesis 1 is supported by: 1. ADHD patients show increased distractibility in tasks which are sensitive to collicular function; 2. ADHD patients have a general problem inhibiting saccades, the generation of which involves the SC; 3. Saccadic deficits in ADHD include defects in the production of saccadic types (anti-saccades and express saccades) which are particularly associated with the colliculus; 4. Covert shifts in attention (which also have been argued to involve the SC) are also impaired in ADHD; 5. Reading disorders are frequently co-morbid with ADHD; dyslexia (which is associated with eye movement problems) is linked to a specific visual perceptual deficit in the M pathway, a major recipient of which is the colliculus. Whether or not the SC is indeed hyper-responsive in ADHD as Hypothesis 1 suggests, the SC may well represent an important therapeutic target for drugs. In fact current psychostimulant therapies, which reduce distractibility, may already work at that level (Hypothesis 2), a contention which is supported by: 1. The

  13. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

  14. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-08-01

    Full Text Available This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations required to be applied from January 1, 2017, emphasizing the potential impact on entities.

  15. Attention-deficit/hyperactivity disorder: how much responsibility are pediatricians taking?

    Science.gov (United States)

    Stein, Ruth E K; Horwitz, Sarah McCue; Storfer-Isser, Amy; Heneghan, Amy M; Hoagwood, Kimberly Eaton; Kelleher, Kelly J; O'Connor, Karen G; Olson, Lynn

    2009-01-01

    Attention-deficit/hyperactivity disorder, the most common childhood behavioral condition, is one that pediatricians think they should identify and treat/manage. Our goals were to explore the relationships between pediatricians' self-reports of their practice behaviors concerning usually inquiring about and treating/managing attention-deficit/hyperactivity disorder and (1) attitudes regarding perceived responsibility for attention-deficit/hyperactivity disorder and (2) personal and practice characteristics. We analyzed data from the 59th Periodic Survey of the American Academy of Pediatrics for the 447 respondents who practice exclusively in general pediatrics. Bivariate and logistic regression analyses were used to identify attitudes and personal and practice characteristics associated with usually identifying and treating/managing attention-deficit/hyperactivity disorder. A total of 67% reported that they usually inquire about and 65% reported that they usually treat/manage attention-deficit/hyperactivity disorder. Factors positively associated with usually inquiring about attention-deficit/hyperactivity disorder in adjusted multivariable analyses include perceived high prevalence among current patients, attendance at a lecture/conference on child mental health in the past 2 years, having patients who are assigned or can select a specific pediatrician, practicing in suburban communities, practicing for > or =10 years, and being female. Pediatricians' attitudes about responsibility for identification of attention-deficit/hyperactivity disorder were not associated with usually inquiring about attention-deficit/hyperactivity disorder in either unadjusted or adjusted analyses. Attitudes about treating/managing attention-deficit/hyperactivity disorder were significantly associated with usually treating/managing attention-deficit/hyperactivity disorder in unadjusted and adjusted analyses. Those who perceived that pediatricians should be responsible for treating

  16. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  17. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  18. Price stability and balanced public accounts as a condition for sustainable development

    Directory of Open Access Journals (Sweden)

    C.A. CIAMPI

    1998-03-01

    Full Text Available The article illustrates Italy's economic recovery as part of a process of renewal involving the institutions, every area of the economy and Italian society as a whole. After the turning point in 1992, a general consensus emerged that European integration was necessary and fully consistent with the national interest. In this context, the three components of economic policy - budgetary policy, incomes policy, monetary policy - are working in tandem, ensuring stability, the essential condition from any lasting and sustainable growth. Thus inflation has now been beaten; the balance of payments on current account has recorded increasing and substantial surpluses, and there has been a huge reduction in the budget deficit, with a large primary surplus. The sustainability of these results is ensured by the implementation of structural reforms: tax reform, reform of central government budget, reform of the civil service, pensions reform and reform of Italy’s commercial system.

  19. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  20. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  1. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects: busin......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis.......This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  2. Effect of meaning on apraxic finger imitation deficits.

    Science.gov (United States)

    Achilles, E I S; Fink, G R; Fischer, M H; Dovern, A; Held, A; Timpert, D C; Schroeter, C; Schuetz, K; Kloetzsch, C; Weiss, P H

    2016-02-01

    Apraxia typically results from left-hemispheric (LH), but also from right-hemispheric (RH) stroke, and often impairs gesture imitation. Especially in LH stroke, it is important to differentiate apraxia-induced gesture imitation deficits from those due to co-morbid aphasia and associated semantic deficits, possibly influencing the imitation of meaningful (MF) gestures. To explore this issue, we first investigated if the 10 supposedly meaningless (ML) gestures of a widely used finger imitation test really carry no meaning, or if the test also contains MF gestures, by asking healthy subjects (n=45) to classify these gestures as MF or ML. Most healthy subjects (98%) classified three of the 10 gestures as clearly MF. Only two gestures were considered predominantly ML. We next assessed how imitation in stroke patients (255 LH, 113 RH stroke) is influenced by gesture meaning and how aphasia influences imitation of LH stroke patients (n=208). All patients and especially patients with imitation deficits (17% of LH, 27% of RH stroke patients) imitated MF gestures significantly better than ML gestures. Importantly, meaningfulness-scores of all 10 gestures significantly predicted imitation scores of patients with imitation deficits. Furthermore, especially in LH stroke patients with imitation deficits, the severity of aphasia significantly influenced the imitation of MF, but not ML gestures. Our findings in a large patient cohort support current cognitive models of imitation and strongly suggest that ML gestures are particularly sensitive to detect imitation deficits while minimising confounding effects of aphasia which affect the imitation of MF gestures in LH stroke patients. Copyright © 2015 Elsevier Ltd. All rights reserved.

  3. Reinforcement learning deficits in people with schizophrenia persist after extended trials.

    Science.gov (United States)

    Cicero, David C; Martin, Elizabeth A; Becker, Theresa M; Kerns, John G

    2014-12-30

    Previous research suggests that people with schizophrenia have difficulty learning from positive feedback and when learning needs to occur rapidly. However, they seem to have relatively intact learning from negative feedback when learning occurs gradually. Participants are typically given a limited amount of acquisition trials to learn the reward contingencies and then tested about what they learned. The current study examined whether participants with schizophrenia continue to display these deficits when given extra time to learn the contingences. Participants with schizophrenia and matched healthy controls completed the Probabilistic Selection Task, which measures positive and negative feedback learning separately. Participants with schizophrenia showed a deficit in learning from both positive feedback and negative feedback. These reward learning deficits persisted even if people with schizophrenia are given extra time (up to 10 blocks of 60 trials) to learn the reward contingencies. These results suggest that the observed deficits cannot be attributed solely to slower learning and instead reflect a specific deficit in reinforcement learning.

  4. Mongolia : Accounting and Auditing

    OpenAIRE

    2008-01-01

    This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...

  5. Legal responsibility and accountability.

    Science.gov (United States)

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.

  6. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  7. Human Resource Accounting

    Science.gov (United States)

    Woodruff, Robert L., Jr.

    1973-01-01

    An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)

  8. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  9. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  10. Reflective Practitioner Account

    Institute of Scientific and Technical Information of China (English)

    干青

    2009-01-01

    This article focus on the reflective account of an English teacher learning and teaching in higher education with the British post-graduate certificate program of the Yunnan Agdculture University.As n practitioner for smny years in English learning and teaching for many years,it reflects in four fields.

  11. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  12. Tentamentraining financial accounting

    NARCIS (Netherlands)

    Dankers, C.H.A.M.; Langendijk, H.P.A.J.; Epe, P.

    2005-01-01

    NIVRA-Nyenrode verzorgt een opleiding tot registeraccountant. Hiervoor wordt college- en studiemateriaal ontwikkeld. Sedert 1974 stelt een kerngroep/examencommissie opgaven en uitwerkingen samen voor de tentamens van het vak Financial Accounting (voorheen Waarde & Winst c.q. Elementaire kennis Exter

  13. Institutional Accountability Report, 2000.

    Science.gov (United States)

    Santa Fe Community Coll., Gainesville, FL. Office of Institutional Research and Planning.

    This document discusses Santa Fe Community College's (SFCC) (Florida) five accountability measures. The type of data available provided on these measures is as follows: (1) District High School Enrollment Report and Retention and Success Rate Report; (2) Associate of Arts Degree Transfer Performance in the State University System; (3) Licensure…

  14. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  15. Service Science And Accounting

    Directory of Open Access Journals (Sweden)

    Stephen G. Kerr

    2011-05-01

    Full Text Available The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accountingAccounting practice is dominated by a stewardship proposition.  The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment.  Accounting’s other major proposition is valuation.  Areas of opportunity for positive contributions from a service science approach are discussed.  Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential.  Several avenues for research into ways service science can improve accounting scholarship are suggested.

  16. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  17. Attention Deficit Hyperactivity Disorder and Scientific Epistemology

    Directory of Open Access Journals (Sweden)

    Steven Thurber

    2009-12-01

    Full Text Available Attention Deficit Hyperactivity Disorder (ADHD continues to be controversial with arguments for and against its veracity being waged by individuals representing a variety of disciplines from behavioral scientists to philosophers. Our perspective focuses on the epistemological underpinnings of what is now commonly known as ADHD. Its ignominious history and current disputes may stem from a "pessimistic" epistemology, meaning that truth is only the province of persons in authority and power. The authoritative organizations that govern the diagnostic labels and criteria are the American Psychiatric Association and their Diagnostic and Statistical Manual and the World Health Organization that sponsors the International Classification of Disease. We contrast the pessimistic epistemology with criteria for truth from the scientific method. Although scientific scrutiny has been and is being applied subsequent to "authoritarian edicts" of the disorder, we opine that ADHD currently does not have status beyond that of the "hypothetical construct." Moreover, current brain-based causal models have failed to provide rigorous supporting data that comes from testing falsifiable hypotheses.

  18. The deficit is not a well-defined measure of fiscal policy.

    Science.gov (United States)

    Kotlikoff, L J

    1988-08-12

    Notwithstanding its widespread use, the government's deficit is not a well-defined measure of fiscal policy from the perspective of neoclassical economics; the equations of neoclassical models do not define the deficit. Rather than being a fundamental economic concept, the deficit is an arbitrary cash flow accounting construct with no necessary relation to the true stance of fiscal policy. Although the deficit is supposed to indicate how the burden of paying for the government's consumption is spread across different generations, actual changes in the measured deficit in the United States have had little if any relation to changes in the burden imposed by the government on different generations. The deficit's lack of definition is illustrated with a simple model, and the potential for misreading fiscal policy is discussed with U.S. fiscal policy in the 1980s as an example. In this article, creation of present value generational accounts are called for that would properly measure the intergenerational stance of fiscal policy.

  19. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  20. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  1. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  2. ActuArial Accounting – A Branch of the Financial Accounting

    OpenAIRE

    Gheorghe V. Lepadatu; Doina Maria Tilea

    2010-01-01

    The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current c...

  3. The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities

    OpenAIRE

    Gheorghe V. Lepadatu

    2012-01-01

    The opening of the accounting to the actuarial calculation is a normal consequence of its evolving spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current co...

  4. Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence

    OpenAIRE

    Ryosuke Tao

    2012-01-01

    Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statement...

  5. A Study on the Interest Rate,Exchange Rate and Fluctuations of Chinese Current Account Balance——Based on Intertemporal-optimized Present Value Model%利率、汇率与中国经常项目差额波动研究——基于跨时最优现值模型

    Institute of Scientific and Technical Information of China (English)

    周亚军; 张碧琼

    2012-01-01

    通过对经常项目的跨时最优现值模型进行扩展,将时变性利率、汇率包含进了扩展模型,并运用规范的检验方法对模型进行了实证检验,以验证中国的经常项目差额波动是否符合跨时最优现值模型的预测。检验结果表明,扩展的跨时最优现值模型在拟合中国经常项目的动态路径时有较强的功效。利率、汇率的变动使得居民家庭形成了一定的预期,进而形成了其跨时消费偏好,导致了中国经常项目的差额波动,其中汇率变动起了主要作用。因此,调节中国经常项目的持续顺差需要增强人民币汇率弹性,引导市场形成合理预期,还要加强国际间的汇率和利率政策协调。%This paper extends the intertemporal-optimized present-value model using time-varying interest rate and time-varying exchange rate,and uses standardized testing methods to conduct empirical test,in order to verify whether Chinese current account balance fluctuations is consistent with the prediction of intertemporal-optimized present value model.The test results show that the efficacy of the intertemporal-optimized present value model fitting the dynamic path of Chinese current account has a strong effect.The changes of Interest rates and exchange rate make households form certain expectations and form their intertemporal consumption preferences,resulting in the fluctuations of Chinese current account balance,which exchange rate changes played a major role.Therefore,the adjustment of fluctuations of Chinese current account balance need to enhance the flexibility of RMB exchange rate,guide the market to form reasonable expectations,to strengthen coordination of international exchange rate and interest rate policies.

  6. Accounting for the sacred : towards an inclusion of ethics in social accounting

    NARCIS (Netherlands)

    Crowther, D.; Hosking, D.M.

    2009-01-01

    Much of the current debate surrounding social accounting focuses upon the diversity of views among interested stakeholders but is concerned with the synthesis of these views into a single truth that can be accounted for. Given this, the issue becomes one of deciding how to come closest to the truth,

  7. Attention deficit hyperactivity disorder (ADHD

    Directory of Open Access Journals (Sweden)

    Fabio de Almeida Bolognani

    2011-07-01

    Full Text Available The objective of this study, stated as Previous Notation, is to demonstrate that Attention Deficit Hyperactivity Disorder Pathology presents a differentiated condition in carriers where a significant percentage, close to 60%, present a higher level of zinc elimination by kidneys. In this study, a direct relation of Zinc Mettalicum pathogenetic symptoms, this disturbance and the elimination of this element which participates in neurotransmission process were identified, and the relation with elements from regular diet, which can act as zinc chelating agents would be involved in the evolution of this disturbance, justifying the issue of individual susceptibility, essential in homeopathic investigation

  8. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE...

  9. Pitch perception deficits in nonverbal learning disability.

    Science.gov (United States)

    Fernández-Prieto, I; Caprile, C; Tinoco-González, D; Ristol-Orriols, B; López-Sala, A; Póo-Argüelles, P; Pons, F; Navarra, J

    2016-12-01

    The nonverbal learning disability (NLD) is a neurological dysfunction that affects cognitive functions predominantly related to the right hemisphere such as spatial and abstract reasoning. Previous evidence in healthy adults suggests that acoustic pitch (i.e., the relative difference in frequency between sounds) is, under certain conditions, encoded in specific areas of the right hemisphere that also encode the spatial elevation of external objects (e.g., high vs. low position). Taking this evidence into account, we explored the perception of pitch in preadolescents and adolescents with NLD and in a group of healthy participants matched by age, gender, musical knowledge and handedness. Participants performed four speeded tests: a stimulus detection test and three perceptual categorization tests based on colour, spatial position and pitch. Results revealed that both groups were equally fast at detecting visual targets and categorizing visual stimuli according to their colour. In contrast, the NLD group showed slower responses than the control group when categorizing space (direction of a visual object) and pitch (direction of a change in sound frequency). This pattern of results suggests the presence of a subtle deficit at judging pitch in NLD along with the traditionally-described difficulties in spatial processing.

  10. Bridging the accountability gap.

    Science.gov (United States)

    Johnson, J E

    1991-01-01

    Accountability for patient care is a responsibility shared by nursing and hospital administration. Inherent in professional nursing is the responsibility for the achievement of patient outcomes, while administrators assume more indirect responsibilities related to managerial functions, strategic planning and legal obligations. Historically, the poor communication and conflict between these groups have been a barrier to achieving true institutional accountability for patient care. Collaboration rather than conflict can be promoted in health care institutions by making organizational changes that promote communication and clarify ambiguities in job responsibilities. Such changes include redefining the nurse's job to reflect its scope and purpose; integrating nursing into the hospital environment via regular forums for information exchange and participation in hospital committees; considering that the delegation of patient care is implicit in nursing practice and patient-care management; and strengthening the nursing work force by improving compensation and benefits packages for nurses.

  11. ETHICS OR CREATIVE IN PROFESSIONAL ACCOUNTANTS WORK?

    Directory of Open Access Journals (Sweden)

    ANA-MARIA MARCULESCU

    2012-05-01

    Full Text Available Although, apparently, financial and accounting activity can be seen as a rigid activity which does not leave any room to creativity, however quite often this state of facts was countered through deviations from the principle of fair view achieved through knowingly distortions of the financial statements of the management at the financial and accounting level.The concept of creativity in the accounting domain is addressed in the specialized literature from two perspectives: one positive in which creativity has a innovative role bringing added value to accounting science, and the other, negative which uses "unorthodox" practices to present in a favorable position something that does not exist. We believe that this study fits to the economic circumstances in which we find, because in the conditions of the current economic crisis the temptation to resort to creative accounting, in the negative way is very high.

  12. STEREOTYPES REGARDING ACCOUNTING PROFESSION: AN EMPIRICAL STUDY

    Directory of Open Access Journals (Sweden)

    Widad Atena FARAGALLA

    2015-04-01

    Full Text Available The current article highlights the main stereotypes associated with the accounting profession, the traditional accountant stereotype and the business professional stereotype. Although the business professional stereotype is not that commonly used when reffering to the accounting profession, lately it started to have its own ‚voice’. To see what is the image that this profession has in Romania, we will investigate through this empirical study, which is based on a questionnaire, the accounting profession using two main directions so we can find out: if the professional accounting has the features of the traditional stereotype in the respondents conception or if the profession is seen through the features of the business professional stereotype.

  13. A Comparison of the Nitrogen Gas Excess Versus the Fixed Nitrogen Deficit in Two Major Oxygen Deficient Zones of the World

    Science.gov (United States)

    Devol, A. H.; Chang, B. X.

    2006-12-01

    previously measured in the Arabian Sea and remineralization of this organic matter formed by nitrogen fixers in the ODZ is not accounted for in the current estimation of the nitrate deficit in the Arabian Sea. Nitrogen fixation in the ETSP is not well measured, however, conditions there do not appear to be as hospitable to nitrogen fixing bacteria as in the Arabian Sea.

  14. First-Person Accounts.

    Science.gov (United States)

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  15. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  16. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  17. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  18. Terms of Trade and Fluctuations of China’s Current Account Balance-Based on Intertemporal Present Value Model%贸易条件与中国经常项目差额波动研究--基于跨时现值模型

    Institute of Scientific and Technical Information of China (English)

    周亚军

    2015-01-01

    对经常项目的跨时现值模型进行扩展,将贸易条件包含进模型,并利用中国1982至2012年的时间序列数据对模型进行实证检验。实证结果表明:包含贸易条件的扩展模型对中国经常项目差额波动的预测能力有了显著提升,贸易条件的变化成为中国经常项目波动的重要影响因素。贸易条件的恶化使得居民当前的消费成本高于未来的消费成本,跨时替代效应引起当前消费的减少而导致经常项目顺差,贸易条件改善则有相反的效应。因此,改善中国的贸易条件是拉动经济、调节国际收支的有效途径。%This Paper extends the intertemporal present value model,integrates the terms of trade,and uses times series data of China from 1982 to 2012 to conduct empirical test.The test results show that the extended model which includes terms of trade are confirmed correctly,the model has improved the predictive ability to current account balance,the model’s efficacy is significantly improved,the changes of terms of trade become an important factor influencing the China’s current account fluctuations.The deterioration of terms of trade makes the current cost of residents’consumption is higher than future cost,intertemporal substitution effect causes residents reducing current consumption and resulting in current account surpluses,improved terms of trade has the opposite effect.Therefore,improving terms of trade is an effective way to stimulate domestic demand and adjust the balance of payments.

  19. An Evaluation Of Fair Value Accounting For Employee Stock Options

    National Research Council Canada - National Science Library

    Harry Howe; Jeffrey W. Lippitt

    2012-01-01

    This paper employs static and simulation analysis to consider the measurement properties of the currently active accounting standards for reporting compensation expense related to Employee Stock Options...

  20. ACCOUNTING AND FINANCIAL WEB REPORTING IN ALBANIA

    Directory of Open Access Journals (Sweden)

    DEMIRAJ Rezart

    2013-12-01

    Full Text Available Recent technological changes have had a great impact on the accounting and financial environment. As other countries Albania has also been affected by developments such as the evolution towards using accounting information packages, financial web reporting, XBRL and cloud computing. Throughout this paper we try to analyze the current situation of accounting and financial reporting in Albania and the impact that the web reporting has had on the simplification of the accounting procedures. We present how tools such as cloud computing and XBRL have impacted the use of the accounting systems and also other reporting institutions in Albania. Describing the current development of cloud services we give information on the part of software vendors in Albania. We find that cloud computing has been used extensively not only by the private companies offering accounting infomations systems, but also by other companies in the public sector (i.e. education. On the other hand we find that XBRL, even though a promising technology, has not been gained great recognition in Albania and is currently not used by any on the institutions or companies, neither by institutions whose mission is to create extensive databases (such as the Registrar of the Companies and which might benefit the most from this technology.

  1. The Determinants of Public Deficit Volatility

    OpenAIRE

    2009-01-01

    This paper empirically analyzes the political, institutional and economic sources of public deficit volatility. Using the system-GMM estimator for linear dynamic panel data models and a sample of 125 countries analyzed from 1980 to 2006, we show that higher public deficit volatility is typically associated with higher levels of political instability and less democracy. In addition, public deficit volatility tends to be magnified for small countries, in the outcome of hyper-inflation episodes ...

  2. Growth and the Current Account in a Small Open Economy.

    Science.gov (United States)

    Benge, Matt; Wells, Graeme

    2002-01-01

    Offers a framework with which to analyze growth in a small economy with perfect capital mobility. Produces a diagrammatic representation of steady states that differs from the usual closed-economy Solow-Swan diagram. Uses the diagrams to compare open economy steady states with closed ones. Illustrate the possibility of endogenous income growth.…

  3. Physical current assets - accounting and reporting / Heidi Soe, Maire Nurmet

    Index Scriptorium Estoniae

    Soe, Heidi, 1941-

    2003-01-01

    Põllumajandusettevõtte majandustegevuses ja raamatupidamisarvestuses on oluline tähtsus käibevaral, sh materiaalsel käibevaral. Kasutatavast varade hindamise meetodist sõltub oluliselt nende mõju tootmishinnale ja kasumi kujunemisele. Tabelid

  4. Ageing and the current account; simulations for the Netherlands

    NARCIS (Netherlands)

    L.J.H. Bettendorf (Leon); T. Knaap

    2003-01-01

    textabstractThe ageing baby-boom generations in the OECD economies will have an impact on the global supply and demand of capital over the next decades. The size and direction of this impact have been the subject of much research, which we survey. We study the effects of alternative interest rate

  5. Physical current assets - accounting and reporting / Heidi Soe, Maire Nurmet

    Index Scriptorium Estoniae

    Soe, Heidi, 1941-

    2003-01-01

    Põllumajandusettevõtte majandustegevuses ja raamatupidamisarvestuses on oluline tähtsus käibevaral, sh materiaalsel käibevaral. Kasutatavast varade hindamise meetodist sõltub oluliselt nende mõju tootmishinnale ja kasumi kujunemisele. Tabelid

  6. Effectiveness of reserve requirements on current account imbalances

    OpenAIRE

    Dalkıran, Dilşat Tugba

    2012-01-01

    Ankara : The Department of Economics, İhsan Doğramacı Bilkent University, 2012. Thesis (Master's) -- Bilkent University, 2012. Includes bibliographical references leaves 35. Following the recent financial crisis, reserve requirements have become a policy instrument preferred in many emerging markets such as China, Brazil and Turkey for various purposes. Therefore, the formulating a theoretical framework to study the policy effectiveness remains an important issue. In thi...

  7. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  8. N400 Deficits from Semantic Matching of Pictures in Probands and First-Degree Relatives from Multiplex Schizophrenia Families

    Science.gov (United States)

    Guerra, Seidel; Ibanez, Agustin; Martin, Migdyrai; Bobes, Maria Antonieta; Reyes, Adnelys; Mendoza, Raul; Bravo, Tania; Dominguez, Mayelin; Sosa, Mitchell Valdes

    2009-01-01

    Endophenotypes is one emerging strategy in schizophrenia research that is being used to identify the functional importance of genetically transmitted, brain-based deficits present in this disease. Currently, event-related potentials (ERPs) are timely used in this search. Several ERPs, including N400, present deficits in relation to schizophrenia.…

  9. Recognition of hypovolemic shock: using base deficit to think outside of the ATLS box.

    Science.gov (United States)

    Privette, Alicia R; Dicker, Rochelle A

    2013-03-13

    Base deficit has frequently been utilized as an informal adjunct in the initial evaluation of trauma patients to assess the extent of their physiologic derangements. However, the current Advanced Trauma Life Support (ATLS) classification system for hypovolemic shock does not include base-deficit measurements and relies primarily on alterations in vital signs (heart rate, systolic blood pressure) and mental status (Glasgow Coma Scale) to estimate blood loss. The authors of this paper propose that the current ATLS system may not accurately reflect the degree of hypovolemic shock in many patients and that base-deficit measurements should be used in its place. The proposed system showed a greater correlation with transfusion requirements, need for massive transfusion, and mortality when compared with the ATLS classification system. Based on these findings, base-deficit measurement should be strongly considered during the initial trauma evaluation to identify the presence of hypovolemic shock and to guide blood product administration.

  10. Management accounting for hospitals

    African Journals Online (AJOL)

    Current state. Traditionally hospital systems. especially in the government ... orientated with a system that provides cost-effective, efficient and ... ENT ward activity report. Managers ... categories; {v} consumption based in the same timeframe;.

  11. SINGLE ACCOUNT SPACE AND USER AGENTS AS TECHNIQUES FOR THE DEVELOPMENT OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Pershin S. P.

    2016-04-01

    Full Text Available Accounting science in the conditions of globalization of economic relations, the continuing growth in the volume of trade, the development of economic ties, tools, implementation of financial and economic relations cannot remain within the achieved level of its theoretical foundations. Accounting should not become an obstacle to the implementation of the provisions of the economic growth of the business entity. The same can be said about the currently used mechanisms of control of economic relations and taxation. In this regard, and taking into account the development of techniques for automated data exchange there is an objective need for the development of Agency in the formation, generalization and analysis of accounting information. The article describes some trends in the development of accounting theory, defined by the concepts of user agent uniform accounting and space as a technique of improving the accounting system. We have defined roles and functions of the user agents, their place in a single user space. The authors justified the proposal by the movement of accounting information in modern conditions of globalization of accounting procedures. The article has proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation. We have also defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space

  12. IS THE FUTURE OF ACCOUNTING COMPATIBLE WITH THE ACCOUNTING OF THE FUTURE?

    Directory of Open Access Journals (Sweden)

    Cristina-Ionela Fădur

    2011-03-01

    Full Text Available Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets. This article aims at presenting the relativity and inconsistence of the current accounting systems and does not claim to suggest an alternative. Conclusions – Intangible assets are the most important resource that companies have in the process of value creation, but accounting balance in what concerns acknowledging, evaluating, and presenting intangible assets is only in an initial stage, in spite of the efforts made by national and international accounting bodies.

  13. Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

    Directory of Open Access Journals (Sweden)

    Cevdet Kızıl

    2014-08-01

    Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

  14. CREATIVE ACCOUNTING AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    IMBRESCU CARMEN MIHAELA

    2012-05-01

    Full Text Available This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.

  15. Can a Successful ESL Teacher Hold Deficit Beliefs of Her Students' Home Languages and Cultures?

    Science.gov (United States)

    Hertzog, Lisa

    2011-01-01

    In this article the author explores the seeming contradictions between the successful teaching practices of an English as a Second Language teacher and the deficit beliefs she expressed toward her students' home languages and cultures. This teacher believed her students were smart and capable, and she held herself accountable for her students…

  16. Can Executive Functions Explain the Relationship between Attention Deficit Hyperactivity Disorder and Social Adjustment?

    Science.gov (United States)

    Huang-Pollock, Cynthia L.; Mikami, Amori Yee; Pfiffner, Linda; McBurnett, Keith

    2009-01-01

    This study examined the ability of executive functions (EF) to account for the relationship between Attention Deficit Hyperactivity Disorder (ADHD) status and social adjustment as indexed by parent and teacher report and by performance on a standardized observational "chat room" task. Children with the Combined subtype (ADHD-C; n = 23), the…

  17. Weak Central Coherence, Poor Joint Attention, and Low Verbal Ability: Independent Deficits in Early Autism.

    Science.gov (United States)

    Morgan, Bronwyn; Maybery, Murray; Durkin, Kevin

    2003-01-01

    Compared preschoolers with autism spectrum disorders with a matched control group to investigate whether weak central coherence could account for deficits in two behaviors purported to tap capabilities fundamental to a theory of mind: joint attention and pretend play. Found that pretend play did not differentiate the two groups. Weak central…

  18. Models of misbelief: Integrating motivational and deficit theories of delusions.

    Science.gov (United States)

    McKay, Ryan; Langdon, Robyn; Coltheart, Max

    2007-12-01

    The impact of our desires and preferences upon our ordinary, everyday beliefs is well-documented [Gilovich, T. (1991). How we know what isn't so: The fallibility of human reason in everyday life. New York: The Free Press.]. The influence of such motivational factors on delusions, which are instances of pathological misbelief, has tended however to be neglected by certain prevailing models of delusion formation and maintenance. This paper explores a distinction between two general classes of theoretical explanation for delusions; the motivational and the deficit. Motivational approaches view delusions as extreme instances of self-deception; as defensive attempts to relieve pain and distress. Deficit approaches, in contrast, view delusions as the consequence of defects in the normal functioning of belief mechanisms, underpinned by neuroanatomical or neurophysiological abnormalities. It is argued that although there are good reasons to be sceptical of motivational theories (particularly in their more floridly psychodynamic manifestations), recent experiments confirm that motives are important causal forces where delusions are concerned. It is therefore concluded that the most comprehensive account of delusions will involve a theoretical unification of both motivational and deficit approaches.

  19. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  20. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  1. Hedge accounting no Brasil

    OpenAIRE

    2014-01-01

    Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas &...

  2. Cloud Computing Services Accounting

    Directory of Open Access Journals (Sweden)

    Igor Ruiz-Agundez

    2012-06-01

    Full Text Available Cloud computing provides a new promising parading to offer services. It brings the opportunity to develop new business models in the Internet. Classic accounting solutions fail to full fill the new requirements of these services due to their structural design. To understand these new constrains, we study the different actors and processes that interact in the Internet Economics. Specifically, we focus on cloud computing introducing a methodology that allows the deployment of cloud services. Further, we present an Infrastructure as a Service (IaaS use case that applies the proposed system.

  3. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  4. A Multiple Deficit Model of Reading Disability and Attention-Deficit/Hyperactivity Disorder: Searching for Shared Cognitive Deficits

    Science.gov (United States)

    McGrath, Lauren M.; Pennington, Bruce F.; Shanahan, Michelle A.; Santerre-Lemmon, Laura E.; Barnard, Holly D.; Willcutt, Erik G.; DeFries, John C.; Olson, Richard K.

    2011-01-01

    Background: This study tests a multiple cognitive deficit model of reading disability (RD), attention-deficit/hyperactivity disorder (ADHD), and their comorbidity. Methods: A structural equation model (SEM) of multiple cognitive risk factors and symptom outcome variables was constructed. The model included phonological awareness as a unique…

  5. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  6. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  7. New Frontiers: Training Forensic Accountants within the Accounting Program

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  8. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  9. Attentional deficits in patients with persisting postconcussive complaints: a general deficit or specific component deficit?

    Science.gov (United States)

    Chan, Raymond C K

    2002-12-01

    This study aimed to examine attentional performance in patients with persisting postconcussive complaints, using a multi-componential perspective. Comparisons of attentional performances of 92 patients with postconcussive complaints and 86 normal controls were conducted using tests of sustained attention (Sustained Attention to Response Task; Digit Backward Span), selective attention (Stroop Word-Color Test; Color Trails Test), divided attention (Paced Auditory Serial Addition Test; Symbol Digit Modalities Test), and attentional control processing (Six Elements Test; Tower of Hanoi). Questionnaires on daily life inattentive behaviour were also administered to all participants and their significant others. A MANOVA indicated that patients with persisting postconcussive complaints demonstrated a general deficit in attentional performance as compared with their normal controls, F(18, 145) = 7.939, p = .005. These patterns still persisted when measures of emotional disturbance were controlled, F(18, 143) = 5.159, p = .005. Moreover, for sustained attention and selective attention, we were able to statistically control for speed and the differences remained. Future research should be conducted to better control the potential confound of speed for all the attentional components in order to differentiate any specific component deficits in these patients.

  10. Lack of executive function deficits among adult ADHD individuals from a Brazilian clinical sample

    OpenAIRE

    Eloisa Saboya; Gabriel Coutinho; Daniel Segenreich; Vanessa Ayrão; Paulo Mattos

    2009-01-01

    Abstract Executive function deficits have been previously documented in individuals with Attention Deficit Hyperactivity Disorder (ADHD). Objective: The current study aimed to compare measures of executive functions among a clinical sample of adults with ADHD and normal control subjects, matched for age, gender and education. Methods: Twenty-three self-referred adults diagnosed with ADHD according to DSM-IV criteria, and twenty-five control subjects were assessed using a neuropsychological ...

  11. Timing deficits in attention-deficit/hyperactivity disorder (ADHD) : Evidence from neurocognitive and neuroimaging studies

    NARCIS (Netherlands)

    Noreika, Valdas; Falter, Christine M.; Rubia, Katya

    Relatively recently, neurocognitive and neuroimaging studies have indicated that individuals with attention-deficit/hyperactivity disorder (ADHD) may have deficits in a range of timing functions and their underlying neural networks. Despite this evidence, timing deficits in ADHD are still somewhat

  12. Timing deficits in attention-deficit/hyperactivity disorder (ADHD) : Evidence from neurocognitive and neuroimaging studies

    NARCIS (Netherlands)

    Noreika, Valdas; Falter, Christine M.; Rubia, Katya

    2013-01-01

    Relatively recently, neurocognitive and neuroimaging studies have indicated that individuals with attention-deficit/hyperactivity disorder (ADHD) may have deficits in a range of timing functions and their underlying neural networks. Despite this evidence, timing deficits in ADHD are still somewhat n

  13. Poor Reading: A Deficit in Skill-Automatization or a Phonological Deficit?

    Science.gov (United States)

    Wimmer, Heinz; Mayringer, Heinz; Landerl, Karin.

    1998-01-01

    Examines whether the characteristic reading speed impairment of German dyslexic children resulted from a general skill-automatization deficit or a phonological deficit. Tests a dyslexic and nondyslexic group of boys in grade 2. Concludes that difficulties in learning to read are due phonological deficit and not a general skill-automatization…

  14. Dot Enumeration Perceptual Organization Task (DEPOT): evidence for a short-term visual memory deficit in schizophrenia.

    Science.gov (United States)

    Rabinowicz, E F; Opler, L A; Owen, D R; Knight, R A

    1996-08-01

    The Dot Enumeration Perceptual Organization Task (DEPOT) evaluates the validity of 2 specific competing cognitive models of early input dysfunction in schizophrenic individuals: a primary Stage 1, sensory store, perceptual organization deficit vs. a Stage 2, short-term visual memory (STVM) deficit. DEPOT was also designed to assess the hypothesis that schizophrenic individuals tend to perform poorly on all cognitive tasks. In DEPOT both number and form judgments are made about the same dot patterns. A response delay manipulation assesses the persistence and operation of STVM. The study included 41 psychotic inpatients (8 with acute and 16 with chronic schizophrenia and 7 with bipolar and 10 with nonbipolar affective disorder) and 38 controls (22 college students and 16 hospital personnel). Although the pattern of results was consistent with neither the Stage 1 deficit nor the general deficit hypotheses, a Stage 2, STVM deficit hypothesis could account parsimoniously for the data.

  15. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  16. Accounting for Non-Accounting Students: What Affects Their Performance?

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  17. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  18. Understanding deficient emotional self-regulation in adults with attention deficit hyperactivity disorder: a controlled study.

    Science.gov (United States)

    Surman, Craig B H; Biederman, Joseph; Spencer, Thomas; Miller, Carolyn A; McDermott, Katie M; Faraone, Stephen V

    2013-09-01

    While symptoms of deficient emotional self-regulation (DESR) such as low frustration tolerance, temper outbursts, emotional impulsivity, and mood lability are commonly associated with attention deficit hyperactivity disorder (ADHD), little is known about their nature. The main aim of this post hoc study was to examine the correlates of DESR in a large sample of adults with and without ADHD. Subjects were 206 adults with ADHD and 123 adults without ADHD from a family study of ADHD. Emotional impulsivity was operationalized using items from the Barkley Current Behavior Scale. Subjects were comprehensively assessed for psychiatric comorbidity using structured diagnostic interview methodology. We used the Quality of Life, Enjoyment, and Satisfaction Questionnaire-Short Form (QLES-Q-SF) and Social Adjustment Scale-Self-report (SAS-SR) to assess quality of life and psychosocial functioning. DESR was more common among ADHD compared with non-ADHD adults, and 55% of adults with ADHD reported extreme DESR of greater severity than 95% of control subjects. The association of ADHD and DESR was not entirely accounted for by either current or lifetime comorbid disorders. DESR was also associated with significant functional impairment as evaluated by the QLES-Q-SF and SAS-SR, and with reduced marital status, as well as higher risk for traffic accidents and arrests. DESR adversely impacts quality of life in adults with ADHD. More work is needed to further evaluate DESR in clinical and investigational studies of subjects with ADHD.

  19. Uncovering a clinical portrait of sluggish cognitive tempo within an evaluation for attention-deficit/hyperactivity disorder: A case study.

    Science.gov (United States)

    Becker, Stephen P; Ciesielski, Heather A; Rood, Jennifer E; Froehlich, Tanya E; Garner, Annie A; Tamm, Leanne; Epstein, Jeffery N

    2016-01-01

    Despite the burgeoning scientific literature examining the sluggish cognitive tempo (SCT) construct, very little is known about the clinical presentation of SCT. In clinical cases where SCT is suspected, it is critical to carefully assess not only for attention-deficit/hyperactivity disorder (ADHD) but also for other comorbidities that may account for the SCT-related behaviors, especially internalizing symptoms and sleep problems. The current case study provides a clinical description of SCT in a 7-year-old girl, offering a real-life portrait of SCT while also providing an opportunity to qualitatively differentiate between SCT and ADHD, other psychopathologies (e.g. depression, anxiety), and potentially related domains of functioning (e.g. sleep, executive functioning [EF]). "Jessica" was described by herself, parents, and teacher as being much slower than her peers in completing schoolwork, despite standardized testing showing Jessica to have above average intelligence and academic achievement. Jessica's parents completed rating scales indicating high levels of SCT symptoms and daytime sleepiness, as well as mildly elevated EF deficits. More research is needed to determine how to best conceptualize, assess, and treat SCT, and Jessica's case underscores the importance of further work in this area.

  20. Radiology applications of financial accounting.

    Science.gov (United States)

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  1. Challenges in accounting the forests - a Latvian case study

    Directory of Open Access Journals (Sweden)

    Evija Grege-Staltmane

    2010-09-01

    Full Text Available Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated.The research indicates that land value and standing timber valueshould be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed.

  2. 17 CFR 256.234 - Accounts payable to associate companies.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable to associate... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.234 Accounts payable...

  3. The Supply and Demand of Accounting Faculty by Interest Area.

    Science.gov (United States)

    Norris, Daniel

    1991-01-01

    Position advertisements in "The Accounting Review" and data on numbers of doctoral accounting faculty are used to assess the accounting job market, by interest area, over the past decade. Determines that current trends in the demand side are expected to continue, with auditing and systems the "hot" areas. (Author/JOW)

  4. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals... accrued. 367.2360 Section 367.2360 Conservation of Power and Water Resources FEDERAL ENERGY...

  5. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  6. Cognitive Deficits in the Pathogenesis of Autism.

    Science.gov (United States)

    Rutter, M.

    1983-01-01

    Reports empirical findings indicating that autistic children have a basic cognitive deficit that is not a secondary consequence of social withdrawal. The precise nature of the deficit is discussed, as are studies of autistic children's general intelligence, language abnormalities, and social impairments. (RH)

  7. Depression in Adults with Attention-Deficit/Hyperactivity Disorder (ADHD): The Mediating Role of Cognitive-Behavioral Factors.

    Science.gov (United States)

    Knouse, Laura E; Zvorsky, Ivori; Safren, Steven A

    2013-12-01

    Adults with Attention-Deficit/Hyperactivity Disorder (ADHD) are at increased risk for depressive disorders but little is known about the potential cognitive and behavioral mechanisms of risk that could shape treatment. This study evaluated the degree to which cognitive-behavioral constructs associated with depression and its treatment-dysfunctional attitudes and cognitive-behavioral avoidance-accounted for variance in depressive symptoms and disorder in adults with ADHD. 77 adults clinically diagnosed with ADHD completed self-report questionnaires, diagnostic interviews, and clinician-administered symptom rating scales. Statistical mediation analysis was employed and indirect effects assessed using bootstrap analysis and bias-corrected confidence intervals. Controlling for recent negative life events, dysfunctional attitudes and cognitive-behavioral avoidance fully accounted for the variance between ADHD symptoms and depressive symptoms. Each independent variable partially mediated the other in accounting for depression symptoms suggesting overlapping and unique variance. Cognitive-behavioral avoidance, however, was more strongly related to meeting diagnostic criteria for a depressive disorder than were dysfunctional attitudes. Processes that are targeted in cognitive behavior therapy (CBT) for depression were associated with symptoms in adults with ADHD. Current CBT approaches for ADHD incorporate active coping skills and cognitive restructuring and such approaches could be further tailored to address the ADHD-depression comorbidity.

  8. Motor Response Deficits of Unilateral Neglect: Assessment, Therapy, and Neuroanatomy.

    Science.gov (United States)

    Saevarsson, Styrmir

    2013-04-16

    The clinical impact of the motor deficits of unilateral neglect is indisputable. The diagnosis criteria are confusing and complicated, and assessment has been extended and modified gradually during the last few decades, which has led to inconsistency and confusion. Many different attempts have been made to overcome various assessment shortcomings. In this article, different examinations of previous studies and analyses are discussed in a systematic and critical way. Research databases were used to identify 254 reports, including 26 different empirical studies on motor neglect and 44 studies on premotor neglect. Most of the studies address the gross neuroanatomical location of lesions. The main findings indicate that frontal lesions are more common in motor neglect than in premotor neglect, and parietal lesions are more common in premotor neglect than in motor neglect. Few studies have evaluated therapeutic programs for the motor deficits of neglect. Unfortunately, most studies suffer from various diagnostic problems that result in inconsistent and controversial findings. Different assessment issues need to be addressed systematically in future studies in light of current findings to increase our understanding and awareness of these important neuropsychological motor deficits. Implications of and possible solutions to the current assessment shortcomings are discussed.

  9. Where Are the Accounting Professors?

    Science.gov (United States)

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  10. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  11. Automated Accounting. Payroll. Instructor Module.

    Science.gov (United States)

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  12. GRACC: New generation of the OSG accounting

    Energy Technology Data Exchange (ETDEWEB)

    Retzke, K. [Fermilab; Weitzel, D. [Nebraska U.; Bhat, S. [Fermilab; Levshina, T.; Bockelman, B. [Nebraska U.; Jayatilaka, B. [Fermilab; Sehgal, C. [Fermilab; Quick, R. [Indiana U.; Wuerthwein, F. [UC, San Diego

    2016-10-14

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.

  13. Listening: A Virtue Account

    Science.gov (United States)

    Rice, Suzanne; Burbules, Nicholas C.

    2010-01-01

    Background Context: Despite its significance for learning, listening has received very little attention in the philosophy of education literature. This article draws on the philosophy and educational thought of Aristotle to illuminate characteristics of good listening. The current project is exploratory and preliminary, seeking mainly to suggest…

  14. Accounting for Every Kilowatt

    Science.gov (United States)

    2014-10-01

    Functionality The system measures voltage and current at the generator or electrical panel 8,000 times per second using off-the-shelf sensors . When custom...consumption data from Fort Polk using a mobile third-generation—relatively common and slow— WiFi hotspot from AT&T collocated with the three DepNILM

  15. Pain: A Statistical Account

    Science.gov (United States)

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

    Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134

  16. Automated attendance accounting system

    Science.gov (United States)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  17. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    Educational reforms have largely been analysed from the perspective of the effects on students, teachers and schools, their practices and performance. While there is also a large body of literature that draws on the rhetoric and discourses found in policy documents, there has been little attention...... given to the organisations in which the educational reforms are born. Following on from previous debates on the neo-liberalisation of education, this study provides an ethnographic examination of an educational administration attempting to decentralise services to schools. This study focuses...... on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  18. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    Directory of Open Access Journals (Sweden)

    VALENTIN IOAN UŞURELU

    2010-01-01

    Full Text Available Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

  19. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  20. Accounting Ethics - Responsibility Versus Creativity

    OpenAIRE

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  1. IMPROVEMENTS IN ACCOUNTING OF BREWERIES’ PROFIT

    Directory of Open Access Journals (Sweden)

    I. Sklyaruk

    2013-11-01

    Full Text Available The peculiarities of formation of the profit of breweries, taking into account the specifics of the production process and business peculiarities were identified. There were found out the specificity of calculation of the expenses, considering the norms of the technological process, the duration of the operating cycle and the specifics of the production of beer and non-alcoholic products, which determine the methodology of formation of the prime price of the products and the price of its sale. The expediency of using the method for phases (with semi-ready and not semi- ready option method of calculation of the semi-finished products of own production there was proved. The irrelevance of using Account 44 “Undistributed profit (uncovered loss” according to its purpose under the current Plan of accounts is shown. The model of using the profit based on the proposed sub-accounts was built and the example of their use was shown.

  2. On the nature of the speech perception deficits in children with autism spectrum disorders.

    Science.gov (United States)

    You, R S; Serniclaes, W; Rider, D; Chabane, N

    2017-02-01

    Previous studies have claimed to show deficits in the perception of speech sounds in autism spectrum disorders (ASD). The aim of the current study was to clarify the nature of such deficits. Children with ASD might only exhibit a lesser amount of precision in the perception of phoneme categories (CPR deficit). However, these children might further present an allophonic mode of speech perception, similar to the one evidenced in dyslexia, characterised by enhanced discrimination of acoustic differences within phoneme categories. Allophonic perception usually gives rise to a categorical perception (CP) deficit, characterised by a weaker coherence between discrimination and identification of speech sounds. The perceptual performance of ASD children was compared to that of control children of the same chronological age. Identification and discrimination data were collected for continua of natural vowels, synthetic vowels, and synthetic consonants. Results confirmed that children with ASD exhibit a CPR deficit for the three stimulus continua. These children further exhibited a trend toward allophonic perception that was, however, not accompanied by the usual CP deficit. These findings confirm that the commonly found CPR deficit is also present in ASD. Whether children with ASD also present allophonic perception requires further investigations.

  3. Event rate and reaction time performance in ADHD: Testing predictions from the state regulation deficit hypothesis using an ex-Gaussian model.

    Science.gov (United States)

    Metin, Baris; Wiersema, Jan R; Verguts, Tom; Gasthuys, Roos; van Der Meere, Jacob J; Roeyers, Herbert; Sonuga-Barke, Edmund

    2014-12-06

    According to the state regulation deficit (SRD) account, ADHD is associated with a problem using effort to maintain an optimal activation state under demanding task settings such as very fast or very slow event rates. This leads to a prediction of disrupted performance at event rate extremes reflected in higher Gaussian response variability that is a putative marker of activation during motor preparation. In the current study, we tested this hypothesis using ex-Gaussian modeling, which distinguishes Gaussian from non-Gaussian variability. Twenty-five children with ADHD and 29 typically developing controls performed a simple Go/No-Go task under four different event-rate conditions. There was an accentuated quadratic relationship between event rate and Gaussian variability in the ADHD group compared to the controls. The children with ADHD had greater Gaussian variability at very fast and very slow event rates but not at moderate event rates. The results provide evidence for the SRD account of ADHD. However, given that this effect did not explain all group differences (some of which were independent of event rate) other cognitive and/or motivational processes are also likely implicated in ADHD performance deficits.

  4. THE INTERNATIONALISATION OF ACCOUNTING EDUCATION UNDER ECONOMIC GLOBALISATION

    Institute of Scientific and Technical Information of China (English)

    JialinXu

    2004-01-01

    This paper maintains that the trend toward economic globalisation, along with the resulting expectations and call for the internationalisation of accounting systems,are the basis for the concept of internationalizing Chinese accounting education. In fact, such dramatic changes in the economic and business environment have triggered suggestions for major changes in the accounting profession from the eight economic coordination organisations and international accounting bodies, which further reinforces the notion of internationalisation. Our current accounting pedagogy should reform in order to reflect the internationalisation of accounting education.

  5. Attention-Deficit/Hyperactivity Disorders among Students in Christian Colleges and Universities

    Science.gov (United States)

    Johnson, Jacob J.

    2011-01-01

    This article explores current research, diagnosis, and common problems of attention deficit hyperactivity disorder (ADHD) among Christian college and university students. For years, ADHD was believed to dissipate as children mature, but current research contradicts that belief. Proctor (2009) and others detail the continuance of ADHD into…

  6. Institutions and accounting standard transformation:Observations from Japan

    Institute of Scientific and Technical Information of China (English)

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  7. Institutions and accounting standard transformation: Observations from Japan

    Directory of Open Access Journals (Sweden)

    Naohiro Urasaki

    2014-03-01

    Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  8. [Neurobiology of attention deficit/hyperactivity disorder].

    Science.gov (United States)

    Purper-Ouakil, Diane; Lepagnol-Bestel, Aude-Marie; Grosbellet, Edith; Gorwood, Philip; Simonneau, Michel

    2010-05-01

    Attention deficit/hyperactivity disorder (ADHD) is a frequent and disabling condition in school children, with cognitive and behavioral symptoms persisting into adulthood in a majority of patients. Etiology of ADHD is considered multifactorial and heterogenous, with an important contribution of genetic factors. Apart from genetic risk factors, emphasis has been put on the early environment, and prenatal exposure to nicotine, alcohol, prematurity and low birth weight have been associated with subsequent ADHD symptoms. This article reviews recent findings in neurobiology, genetics and neuroimaging of ADHD. Despite their clinical heterogeneity and frequent comorbidities, key symptoms of ADHD, such as impulsivity, hyperactivity and inattention are regularly improved by dopaminergic agonists, leading to consider dopaminergic dysfunction a possibly contributing factor in ADHD. Norepinephrine agonists also have clinical efficacy on ADHD symptoms and several other neurotransmission systems are likely involved in the etiology of ADHD. Dysfunction of neurotransmitter systems have been related to impairments of sustained attention, inhibitory control and working memory. Cognitive tasks focusing on reaction time and verbal working memory fit certain criteria for ADHD endophenotypes, offering a pathway to bridge the gap between observed traits and genetic vulnerability. Despite ADHD being a highly heritable disorder, most candidate genes with replicated findings across association studies only account for a small proportion of genetic variance. Neuroimaging studies using treatment effect or cognitive tasks show differential activation patterns in ADHD patients, with trends towards normalization under treatment. Further insight into neurobiological mechanisms involved in ADHD will arise from collaborative networks and combination of imaging, genetic and neurobiological techniques with consideration of the developmental aspects of ADHD.

  9. Mindfulness and Attention Deficit Hyperactivity Disorder

    Science.gov (United States)

    Smalley, Susan L.; Loo, Sandra K.; Hale, T. Sigi; Shrestha, Anshu; McGough, James; Flook, Lisa; Reise, Steven

    2010-01-01

    Attention Deficit Hyperactivity Disorder (ADHD) is a disorder characterized by attentional difficulties. Mindfulness is a receptive attention to present experience. Both ADHD and mindfulness are associated with attention and personality. This study tests whether individuals with ADHD have lower mindfulness scores than controls and, if true, whether personality contributes to these differences. 105 adults (half with ADHD) were assessed for mindfulness, using the Kentucky Inventory of Mindfulness Skills, and personality, using the Tridimensional Character Inventory. Individuals with ADHD report themselves as less mindful than non-ADHD controls and more novelty-seeking, less self-directed, and more self-transcendent. Mindfulness is negatively associated with ADHD and positively associated with self-directedness and self-transcendence. Analyses of subscales of mindfulness suggest that ADHD is associated most with the ‘Acting in Awareness’ dimension perhaps due to shared items reflecting attentional variability. The current findings support that a large portion of variability in trait mindfulness can be explained by ADHD status and personality traits of self-directedness and self-transcendence. It further suggests that interventions that increase mindfulness might improve symptoms of ADHD and increase self-directedness and/or self-transcendence. PMID:19681107

  10. A feasibility study on the effectiveness of a full-body videogame intervention for decreasing attention deficit hyperactivity disorder symptoms

    NARCIS (Netherlands)

    Weerdmeester, J.W.; Cima, M.; Granic, I.; Hashemian, Y.; Gotsis, M.

    2016-01-01

    OBJECTIVE: The current study assessed the feasibility and effectiveness of a full-body-driven intervention videogame targeted at decreasing attention deficit hyperactivity disorder (ADHD) symptoms, specifically inattention, hyperactivity, impulsivity, and motor deficiency. MATERIALS AND METHODS: The

  11. A feasibility study on the effectiveness of a full-body videogame intervention for decreasing attention deficit hyperactivity disorder symptoms

    NARCIS (Netherlands)

    Weerdmeester, J.W.; Cima, M.; Granic, I.; Hashemian, Y.; Gotsis, M.

    2016-01-01

    OBJECTIVE: The current study assessed the feasibility and effectiveness of a full-body-driven intervention videogame targeted at decreasing attention deficit hyperactivity disorder (ADHD) symptoms, specifically inattention, hyperactivity, impulsivity, and motor deficiency. MATERIALS AND METHODS: The

  12. COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING

    OpenAIRE

    Kalinichenko, O. V.; Kalinichenko, L. T.

    2007-01-01

    The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.

  13. Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -

    OpenAIRE

    Maria MORARU; Denisa ABRUDAN

    2010-01-01

    This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.

  14. Sensory gating deficits and impaired quality of life in patients with schizophrenia: A preliminary study.

    Science.gov (United States)

    Micoulaud-Franchi, Jean-Arthur; Faugere, Mélanie; Boyer, Laurent; Cermolacce, Michel; Fond, Guillaume; Richieri, Raphaëlle; Vion-Dury, Jean; Lancon, Christophe

    2016-09-01

    New determinants of quality of life in schizophrenia need to be identified. As sensory gating deficit is core impairment in schizophrenia, the present study hypothesized that sensory gating deficit is a determinant of impaired quality of life in schizophrenia. This study therefore investigated the relationship between sensory gating deficit and quality of life in patients with schizophrenia after adjusting for key confounding factors. Sensory gating was assessed with the auditory event-related potential method by measuring P50 amplitude changes in a double-click conditioning-testing procedure, perceptual impairments related to sensory gating deficit was assessed with the SGI questionnaire and quality of life was assessed with the SQoL 18 questionnaire in 39 patients with schizophrenia. Patients with sensory gating deficit (n=14) had a lower subjective quality of life on the psychological well-being dimension evaluated with SQoL 18 questionnaire (p=0.008) compared to those without it (n=25). This result remained significant (B=-0.45, Wald=4.84, p=0.02) after taking into account 7 potential confounding factors (gender, age, level of education, duration of disorder, positive symptoms, depressive symptoms and anxiety symptoms). Poorer psychological well-being was related to a higher score on the SGI (rho=-0.40, p=0.01), in particular on the Distractibility dimension (rho=-0.47, p=0.001). These findings suggest that sensory gating deficit may be a determinant of impaired quality of life in schizophrenia. Further studies are needed to address the causal relationship between sensory gating deficit, perceptual impairments, attentional deficit and impaired quality of life in schizophrenia in order to act more efficiently on the quality of life of patients with this disorder.

  15. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  16. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2014-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  17. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2011-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  18. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  19. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  20. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  1. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM re

  2. Attention-deficit/hyperactivity disorder (ADHD) symptoms, anxiety symptoms, and executive functioning in emerging adults.

    Science.gov (United States)

    Jarrett, Matthew A

    2016-02-01

    The current study examined attention-deficit/hyperactivity disorder (ADHD) and anxiety symptoms in relation to self-reported executive functioning deficits in emerging adults. College students (N = 421; ages 17-25; 73.1% female) completed self-reports of ADHD, anxiety, and executive functioning in a laboratory setting. Structural equation modeling analyses revealed that self-reported executive functioning deficits were significantly related to all 3 symptom domains. Executive functioning deficits were most strongly related to inattention followed by hyperactivity/impulsivity and anxiety. Analyses based on clinical groups revealed that groups with ADHD and comorbid anxiety showed greater deficits on self-regulation of emotion and self-organization/problem solving than those with ADHD only or anxiety only. Groups with ADHD showed greater deficits with self-motivation and self-restraint than those with anxiety only. All clinical groups differed from a control group on executive functioning deficits. Overall, anxiety symptoms appear to be associated with college students' self-reported executive functioning deficits above and beyond relationships with ADHD symptomatology. Further, those with ADHD and anxiety appear to show increased difficulties with self-regulation of emotion and self-organization/problem solving, a domain which appears to overlap substantially with working memory. Future studies should seek to replicate our findings with a clinical population, utilize both report-based and laboratory task measures of executive functioning, and integrate both state and trait anxiety indices into study designs. Finally, future studies should seek to determine how executive functioning deficits can be best ameliorated in emerging adults with ADHD and anxiety. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  3. Concordance of actigraphy with polysomnography in children with and without attention-deficit/hyperactivity disorder.

    Science.gov (United States)

    Waldon, Jessica; Begum, Esmot; Gendron, Melissa; Rusak, Benjamin; Andreou, Pantelis; Rajda, Malgorzata; Corkum, Penny

    2016-10-01

    .3 min). The results of the current study highlight the importance of utilizing a multimodal approach to sleep assessment in children with attention-deficit/hyperactivity disorder.

  4. [Emotional dysfunctions in attention deficit hyperactivity disorder].

    Science.gov (United States)

    Purper-Ouakil, D; Franc, N

    2011-06-01

    Inattention, motor instability, and impulsivity, associated in varying degrees of severity depending on the clinical subtype, constitute the key symptoms of attention deficit/hyperactivity disorder (ADHD). However, emotional symptoms are frequent in patients with ADHD and may, in some cases, be responsible for a major part of the negative impact on functioning and outcome. Emotional problems have been described in ADHD even in the absence of characterized comorbid conditions such as depressive or anxiety disorders. They can manifest acutely in the form of severe tantrums and aggressive behaviour, generally in reaction to an environmental trigger, or show a more chronic course of irritable or labile mood. Symptoms of emotional undercontrol seem to occur more frequently when ADHD is associated with oppositional defiant behaviour, but they are not specific and may contribute to difficulties in making a differential diagnosis, especially with bipolar disorder and prodromal symptoms of personality disorders. The frequency and negative impact of emotional symptoms and the need to differentiate them from bipolar disorder has led some authors to the description of a novel clinical entity called "severe mood dysregulation" or "temper dysregulation with dysphoria." This article aims to review the recent literature on emotional symptoms associated with ADHD and to discuss relevant clinical and biological issues. Current research highlights the links between emotional self-regulation and executive functions and possible involvement of motivational systems. The role of environmental factors in the development of emotional regulation and self-control is another important issue, especially because environmental modification is the major focus of current preventive and therapeutic interventions. Copyright © 2011 Elsevier Masson SAS. All rights reserved.

  5. Comprehensive model of how reality distortion and symptoms occur in schizophrenia: could impairment in learning-dependent predictive perception account for the manifestations of schizophrenia?

    Science.gov (United States)

    Krishnan, Ranga R; Kraus, Michael S; Keefe, Richard S E

    2011-06-01

    Conventional wisdom has not laid out a clear and uniform profile of schizophrenia as a unitary entity. One of the key first steps in elucidating the neurobiology of this entity would be to characterize the essential and common elements in the group of entities called schizophrenia. Kraepelin in his introduction notes 'the conviction seems to be more and more gaining ground that dementia praecox on the whole represents, a well characterized form of disease, and that we are justified in regarding the majority of the clinical pictures which are brought together here as the expression of a single morbid process, though outwardly they often diverge very far from one another'. But what is that single morbid process? We suggest that just as the uniform defect in all types of cancer is impaired regulation of cell proliferation, the primary defect in the group of entities called schizophrenia is persistent defective hierarchical temporal processing. This manifests in the form of chronic memory-prediction errors or deficits in learning-dependent predictive perception. These deficits account for the symptoms that present as reality distortion (delusions, thought disorder and hallucinations). This constellation of symptoms corresponds with the profile of most patients currently diagnosed as suffering from schizophrenia. In this paper we describe how these deficits can lead to the various symptoms of schizophrenia.

  6. INVESTIGATION OF FORWARD TRANSACTIONS IN TERMS OF UNIFORM ACCOUNTING SYSTEM AND ACCOUNTING STANDARTS

    Directory of Open Access Journals (Sweden)

    Mehmet KAYGUSUZOĞLU

    2010-06-01

    Full Text Available Accurate financial reporting in enterprises is very important particularly for business management as well as for everyone. Revenues from operating activities and incurred expenses as a true and fair measurement, recording and reporting pose to be crucial in this respect. Term used in sales transactions from the forward transactions consists of a portion of interest. In this study, interest arising from forward transactions in accordance with accounting standards will be analyzed in what has been discussed. First of all, interest arising from forward transactions is explained with regard to current accounting practices (THP and tax regulation, and then the adjustments, which might be implemented within the scope of Turkish Accounting Standards, is investigated. Decomposition of interest that have great impact on the outcome of the operations of enterprises and accounting records are explained by the help of examplary cases. To the extent of compliance standards the necessity of adding some new accounts to THP are emphasized.

  7. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  8. ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS

    Directory of Open Access Journals (Sweden)

    HOLBAN ONCIOIU IONICA

    2010-12-01

    Full Text Available If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.

  9. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    OpenAIRE

    Nino Serdarevic

    2012-01-01

    This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal control sys...

  10. Accounting fraud detection and prevention

    OpenAIRE

    DICHTLOVÁ, Anna

    2009-01-01

    The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and educ...

  11. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

    Full Text Available This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  12. Color naming deficits and attention-deficit/hyperactivity disorder: A retinal dopaminergic hypothesis

    Directory of Open Access Journals (Sweden)

    Tannock Rosemary

    2006-01-01

    Full Text Available Abstract Background Individuals with Attention-Deficit/Hyperactive Disorder (ADHD have unexplained difficulties on tasks requiring speeded processing of colored stimuli. Color vision mechanisms, particularly short-wavelength (blue-yellow pathways, are highly sensitive to various diseases, toxins and drugs that alter dopaminergic neurotransmission. Thus, slow color processing might reflect subtle impairments in the perceptual encoding stage of stimulus color, which arise from hypodopaminergic functioning. Presentation of hypotheses 1 Color perception of blue-yellow (but not red-green stimuli is impaired in ADHD as a result of deficient retinal dopamine; 2 Impairments in the blue-yellow color mechanism in ADHD contribute to poor performance on speeded color naming tasks that include a substantial proportion of blue-yellow stimuli; and 3 Methylphenidate increases central dopamine and is also believed to increase retinal dopamine, thereby normalizing blue-yellow color perception, which in turn improves performance on the speeded color naming tasks. Testing the hypothesis Requires three approaches, including:1 direct assessment of color perception in individuals with ADHD to determine whether blue-yellow color perception is selectively impaired; 2 determination of relationship between performance on neuropsychological tasks requiring speeded color processing and color perception; and 3 randomized, controlled pharmacological intervention with stimulant medication to examine the effects of enhancing central dopamine on color perception and task performance Implications of hypothesis If substantiated, the findings of color perception problems would necessitate a re-consideration of current neuropsychological models of attention-deficit/hyperactivity disorder, guide psycho-education, academic instruction, and require consideration of stimulus color in many of the widely used neuropsychological tests.

  13. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  14. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    C. van Woerkum; N. Aarts

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability, meanin

  15. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  16. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  17. Accountability: New challenges, new forms

    NARCIS (Netherlands)

    Woerkum, van C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  18. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We pil

  19. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  20. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We